Exemption for cotton fabric classification short-levies prevents recovery of excise and additional duty for affected clearances. The Central Government directed that excise duty and additional duty on cotton fabrics classifiable under Heading No. 52.06 cleared during 28-2-1986 to 12-5-1986, which had been short-levied because they were commonly treated under Heading No. 52.09, shall not be required to be paid for the portion short-levied in accordance with that prevalent practice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for cotton fabric classification short-levies prevents recovery of excise and additional duty for affected clearances.
The Central Government directed that excise duty and additional duty on cotton fabrics classifiable under Heading No. 52.06 cleared during 28-2-1986 to 12-5-1986, which had been short-levied because they were commonly treated under Heading No. 52.09, shall not be required to be paid for the portion short-levied in accordance with that prevalent practice.
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