Excise duty effective rates set for specified timber products, capping ad valorem duty for plywood and other goods. The Central Government uses its statutory exemption power to cap excise duty for goods under the timber-related tariff heading by exempting any duty in excess of specified ad valorem rates; the table sets one ad valorem cap for plywood and a separate ad valorem cap for other goods under the same heading, thereby substituting the capped rates for the scheduled duties when calculating liability.
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 effective rates set for specified timber products, capping ad valorem duty for plywood and other goods.
The Central Government uses its statutory exemption power to cap excise duty for goods under the timber-related tariff heading by exempting any duty in excess of specified ad valorem rates; the table sets one ad valorem cap for plywood and a separate ad valorem cap for other goods under the same heading, thereby substituting the capped rates for the scheduled duties when calculating liability.
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