Excise exemption for tariff chapter goods relieved from whole excise duty by government notification on public interest grounds. The central government, invoking the delegated power under sub section (1) of section 5A of the Central Excises and Salt Act, exempts all goods within the specified tariff chapter from the whole excise duty specified in the Schedule, on satisfaction that such exemption is necessary in the public interest and effected by notification.
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 exemption for tariff chapter goods relieved from whole excise duty by government notification on public interest grounds.
The central government, invoking the delegated power under sub section (1) of section 5A of the Central Excises and Salt Act, exempts all goods within the specified tariff chapter from the whole excise duty specified in the Schedule, on satisfaction that such exemption is necessary in the public interest and effected by notification.
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