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        Case ID :
        Central Excise

        Cellulose insole board or sheets falling within Chapter 48 - 85/93 - Central Excise - Tariff

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        Excise duty exemption for cellulose insole board caps excise liability to a specified ad valorem rate under statutory power. Exempts cellulose insole board or sheets under Chapter 48 from central excise duty to the extent duty exceeds the amount calculated at the prescribed ad valorem rate, exercising statutory power on public interest grounds to cap excise liability on those specified goods.
                          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 cellulose insole board caps excise liability to a specified ad valorem rate under statutory power.

                                Exempts cellulose insole board or sheets under Chapter 48 from central excise duty to the extent duty exceeds the amount calculated at the prescribed ad valorem rate, exercising statutory power on public interest grounds to cap excise liability on those specified goods.


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