Effective duty rate reductions on specified goods: excise exemptions apply subject to manufacturing and licensing conditions under Central Excise law. Notification limits excise liability for specified goods of Chapters 32 and 33 by exempting duty in excess of notified effective rates; each Table entry specifies the tariff heading, description, the effective rate (nil or ad valorem) and any conditions such as manufacture under a Drugs and Cosmetics licence or administrative satisfaction regarding industrial use.
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.
Effective duty rate reductions on specified goods: excise exemptions apply subject to manufacturing and licensing conditions under Central Excise law.
Notification limits excise liability for specified goods of Chapters 32 and 33 by exempting duty in excess of notified effective rates; each Table entry specifies the tariff heading, description, the effective rate (nil or ad valorem) and any conditions such as manufacture under a Drugs and Cosmetics licence or administrative satisfaction regarding industrial use.
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