Excise exemption: pure henna powder classified at Nil duty after tariff table amendment under delegated exemption power. An amendment inserts a new tariff table entry classifying henna powder, not mixed with any other ingredient at Nil duty. The government, exercising its delegated exemption power under the Central Excise legislative framework and invoking public interest satisfaction, adds this entry after the existing table reference to effect a miscellaneous exemption for unmixed henna powder.
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: pure henna powder classified at Nil duty after tariff table amendment under delegated exemption power.
An amendment inserts a new tariff table entry classifying henna powder, not mixed with any other ingredient at Nil duty. The government, exercising its delegated exemption power under the Central Excise legislative framework and invoking public interest satisfaction, adds this entry after the existing table reference to effect a miscellaneous exemption for unmixed henna powder.
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