Excise exemption for feeding bottle nipples removes the entire duty under the Central Excise Tariff by statutory notification. A Government notification, exercising statutory authority and invoking the public interest, exempts nipples for feeding bottles classified under relevant Central Excise Tariff chapters from the whole of the duty of excise leviable on them as specified in the Tariff Schedule.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for feeding bottle nipples removes the entire duty under the Central Excise Tariff by statutory notification.
A Government notification, exercising statutory authority and invoking the public interest, exempts nipples for feeding bottles classified under relevant Central Excise Tariff chapters from the whole of the duty of excise leviable on them as specified in the Tariff Schedule.
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