Excise duty exemption limits duty on specified paper and related goods to prescribed ad valorem rates. The Government caps excise duty on specified Chapter 48 goods by exempting duty in excess of the ad valorem rates set in the Table: specified papers supplied to a braille press, paper splints for matches, asphaltic roofing sheets, and paper pulp moulded trays attract Nil effective duty; cellulose insole board or sheets attract 10% ad valorem; and goods under headings 4811.30 and 4823.90 (except certain plastic-impregnated sheets) attract 20% ad valorem.
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 limits duty on specified paper and related goods to prescribed ad valorem rates.
The Government caps excise duty on specified Chapter 48 goods by exempting duty in excess of the ad valorem rates set in the Table: specified papers supplied to a braille press, paper splints for matches, asphaltic roofing sheets, and paper pulp moulded trays attract Nil effective duty; cellulose insole board or sheets attract 10% ad valorem; and goods under headings 4811.30 and 4823.90 (except certain plastic-impregnated sheets) attract 20% ad valorem.
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