Excise non-liability on roasted coffee seeds confirmed; central government directs no duty recovery for historically non-levied period. The Central Government, satisfied that a prevailing administrative practice resulted in non-levy of excise duty on roasted coffee seeds under Heading No. 09.01 for the historical period, directs that the full excise duty which would otherwise have been payable shall not be required to be paid in respect of roasted coffee seeds on which duty was not being levied in accordance with that 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.
Excise non-liability on roasted coffee seeds confirmed; central government directs no duty recovery for historically non-levied period.
The Central Government, satisfied that a prevailing administrative practice resulted in non-levy of excise duty on roasted coffee seeds under Heading No. 09.01 for the historical period, directs that the full excise duty which would otherwise have been payable shall not be required to be paid in respect of roasted coffee seeds on which duty was not being levied in accordance with that practice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
