Excise duty exemptions on specified plastic goods limit payable duty to stated ad valorem rates, subject to listed conditions. The notification prescribes that specified plastic goods listed by tariff heading are exempt from central excise to the extent that duty exceeds the ad valorem rates set in the Table; each entry identifies the heading, description, applicable ad valorem rate and any conditional limitation, with certain items given nil rates or conditioned on non availment of input duty credit or captive 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 exemptions on specified plastic goods limit payable duty to stated ad valorem rates, subject to listed conditions.
The notification prescribes that specified plastic goods listed by tariff heading are exempt from central excise to the extent that duty exceeds the ad valorem rates set in the Table; each entry identifies the heading, description, applicable ad valorem rate and any conditional limitation, with certain items given nil rates or conditioned on non availment of input duty credit or captive use.
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