Special duty of excise exemption suspends levy on tariff-listed goods for a defined short-term period. Exemption of special duty of excise is declared for all goods specified in the Central Excise Tariff, suspending the whole of the special duty otherwise leviable under the Finance Act for a defined short-term period; the notification supersedes the earlier notification and is issued by the Central Government under its statutory powers as a public-interest temporary exemption.
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.
Special duty of excise exemption suspends levy on tariff-listed goods for a defined short-term period.
Exemption of special duty of excise is declared for all goods specified in the Central Excise Tariff, suspending the whole of the special duty otherwise leviable under the Finance Act for a defined short-term period; the notification supersedes the earlier notification and is issued by the Central Government under its statutory powers as a public-interest temporary exemption.
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