Excise exemption for jute inputs used in-house: duty need not be paid where prior administrative practice omitted levy. The Government directed that the whole of the excise duty which would otherwise have been payable on jute fibre, twist, yarn, thread, rope and twine consumed within the producing factory for manufacture of jute products, but for the then-prevailing practice of non-levy, shall not be required to be paid in respect of those inputs on which duty was not levied during the specified period.
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 exemption for jute inputs used in-house: duty need not be paid where prior administrative practice omitted levy.
The Government directed that the whole of the excise duty which would otherwise have been payable on jute fibre, twist, yarn, thread, rope and twine consumed within the producing factory for manufacture of jute products, but for the then-prevailing practice of non-levy, shall not be required to be paid in respect of those inputs on which duty was not levied during the specified period.
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