Effective rate of duty for specified machinery limits excise to prescribed ad valorem rates subject to use and procedural conditions. Notification prescribes an effective rate of duty for specified goods in Chapters 84 and 85 by exempting excise duty in excess of the ad valorem rates listed in the table, subject to conditions including in factory use, specified end uses (e.g., hospitals, cold storage, refrigerated transport), compliance with Chapter X procedures of the Central Excise Rules, 1944, and conformity to prescribed manufacturing or quality standards for particular items.
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Provisions expressly mentioned in the judgment/order text.
Effective rate of duty for specified machinery limits excise to prescribed ad valorem rates subject to use and procedural conditions.
Notification prescribes an effective rate of duty for specified goods in Chapters 84 and 85 by exempting excise duty in excess of the ad valorem rates listed in the table, subject to conditions including in factory use, specified end uses (e.g., hospitals, cold storage, refrigerated transport), compliance with Chapter X procedures of the Central Excise Rules, 1944, and conformity to prescribed manufacturing or quality standards for particular items.
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