Excise tariff amendment treats site-assembled diesel generating sets as exempt while other generating sets attract duty. Amendment revises tariff entries for electric generating sets and rotary converters by substituting the existing table entry: diesel-generating sets assembled at site from duty-paid engine and generator are exempt from excise duty, while all other electric generating sets and rotary converters attract ad valorem excise duty; the change is effected under section 5A(1) of the Central Excises and Salt Act, 1944 as being necessary in the public interest.
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 tariff amendment treats site-assembled diesel generating sets as exempt while other generating sets attract duty.
Amendment revises tariff entries for electric generating sets and rotary converters by substituting the existing table entry: diesel-generating sets assembled at site from duty-paid engine and generator are exempt from excise duty, while all other electric generating sets and rotary converters attract ad valorem excise duty; the change is effected under section 5A(1) of the Central Excises and Salt Act, 1944 as being necessary in the public interest.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
