Excise exemption for rubberised textile fabrics confirms no duty required where non levy practice prevailed during the earlier period. Exemption directed for specified rubberised textile fabrics where a prevailing practice resulted in non-levy of excise duty and additional excise duty during the earlier period; the government directs that those duties shall not be required to be paid in respect of instances where such duties were not levied pursuant to that practice for the identified class of rubber predominant textile fabrics under the relevant tariff classification.
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 rubberised textile fabrics confirms no duty required where non levy practice prevailed during the earlier period.
Exemption directed for specified rubberised textile fabrics where a prevailing practice resulted in non-levy of excise duty and additional excise duty during the earlier period; the government directs that those duties shall not be required to be paid in respect of instances where such duties were not levied pursuant to that practice for the identified class of rubber predominant textile fabrics under the relevant tariff classification.
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