Exemption from excise duty for goods in a specified tariff chapter via notification justified on public interest grounds. A central government notification invokes statutory power to exempt from the whole of excise duty all goods falling within the specified tariff chapter, removing the duty leviable under the Central Excise Tariff schedule on the basis that such exemption is necessary in the public interest; the exemption operates through the notification mechanism and defines its scope by tariff classification.
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.
Exemption from excise duty for goods in a specified tariff chapter via notification justified on public interest grounds.
A central government notification invokes statutory power to exempt from the whole of excise duty all goods falling within the specified tariff chapter, removing the duty leviable under the Central Excise Tariff schedule on the basis that such exemption is necessary in the public interest; the exemption operates through the notification mechanism and defines its scope by tariff classification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
