Excise exemption rates for specified chapter goods cap duty to effective rates, with conditional relief for gas mantles. The Central Government exempts the goods listed in the annexed Table from that portion of excise duty which exceeds the amount calculated at the rates specified in the Table, subject to the conditions shown against each entry; entries include nil effective rates for kerosene pressure lanterns, hurricane lanterns, and conditionally for gas mantles, and an ad valorem effective rate for prefabricated buildings.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption rates for specified chapter goods cap duty to effective rates, with conditional relief for gas mantles.
The Central Government exempts the goods listed in the annexed Table from that portion of excise duty which exceeds the amount calculated at the rates specified in the Table, subject to the conditions shown against each entry; entries include nil effective rates for kerosene pressure lanterns, hurricane lanterns, and conditionally for gas mantles, and an ad valorem effective rate for prefabricated buildings.
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