Excise duty exemption: capped rates and conditional nil treatment for specified Chapter 85 goods under the tariff schedule. This notification sets capped excise duty rates and exemptions for goods under Chapter 85, exempting goods from duty exceeding the rates specified in the Table and attaching item-specific conditions. The Table prescribes ad valorem, nil, or per-unit rates for listed headings and conditions such as manufacture from unrecorded articles, supply to government broadcasting bodies, home assembly for personal use, manufacture by government agencies for public use, and compliance with procedural rules for off factory 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.
Excise duty exemption: capped rates and conditional nil treatment for specified Chapter 85 goods under the tariff schedule.
This notification sets capped excise duty rates and exemptions for goods under Chapter 85, exempting goods from duty exceeding the rates specified in the Table and attaching item-specific conditions. The Table prescribes ad valorem, nil, or per-unit rates for listed headings and conditions such as manufacture from unrecorded articles, supply to government broadcasting bodies, home assembly for personal use, manufacture by government agencies for public use, and compliance with procedural rules for off factory use.
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