Rescission of excise notification removes prior tariff exemptions under statutory power, altering applicable excise treatment for specified chapters. The Central Government, exercising the power conferred by sub section (1) of section 5A of the Central Excises and Salt Act, 1944, rescinds the earlier Government of India notification that granted miscellaneous exemptions for certain tariff chapters, determining that public interest requires withdrawal and thereby removing the prior exemption framework and restoring the general excise tariff treatment for the affected chapters.
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Provisions expressly mentioned in the judgment/order text.
Rescission of excise notification removes prior tariff exemptions under statutory power, altering applicable excise treatment for specified chapters.
The Central Government, exercising the power conferred by sub section (1) of section 5A of the Central Excises and Salt Act, 1944, rescinds the earlier Government of India notification that granted miscellaneous exemptions for certain tariff chapters, determining that public interest requires withdrawal and thereby removing the prior exemption framework and restoring the general excise tariff treatment for the affected chapters.
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