Compounded levy for cold rolling machines set at fixed monthly duty; pro-rata applied for the initial application month. Fixes a compounded levy of rupees ten thousand per cold rolling machine per month for machines used in cold rolling stainless steel pattis/pattas under rule 96ZB. When a manufacturer first applies under rule 96ZA to avail special provisions, the duty for the month in which the application is granted shall be calculated pro rata based on total days in that month and days remaining from the grant date.
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.
Compounded levy for cold rolling machines set at fixed monthly duty; pro-rata applied for the initial application month.
Fixes a compounded levy of rupees ten thousand per cold rolling machine per month for machines used in cold rolling stainless steel pattis/pattas under rule 96ZB. When a manufacturer first applies under rule 96ZA to avail special provisions, the duty for the month in which the application is granted shall be calculated pro rata based on total days in that month and days remaining from the grant date.
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