Excise duty exemption for specified soaps and candles limits duty to stated effective rates, subject to manufacturing conditions. The Central Government exempts specified soaps and candles from excise duty in excess of stated effective rates under the Central Excise Tariff, subject to conditions. Laundry soaps are exempt above a nil effective rate when produced by a factory owned by the Khadi and Village Industries Commission or by organisations approved by that Commission. Candles are exempt above a nil effective rate. Soap other than for toilet use is subject to an effective ad valorem duty at the specified rate.
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 for specified soaps and candles limits duty to stated effective rates, subject to manufacturing conditions.
The Central Government exempts specified soaps and candles from excise duty in excess of stated effective rates under the Central Excise Tariff, subject to conditions. Laundry soaps are exempt above a nil effective rate when produced by a factory owned by the Khadi and Village Industries Commission or by organisations approved by that Commission. Candles are exempt above a nil effective rate. Soap other than for toilet use is subject to an effective ad valorem duty at the specified rate.
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