Exemption from additional excise duty exempts broadcast television receiver sets from the full additional levy under the Finance Act. A government notification exempts broadcast television receiver sets specified in the applicable schedule from the whole of the additional excise duty otherwise leviable under the additional duty provisions, using statutory delegated powers and applying a schedule based exemption to affected tariff classifications.
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Provisions expressly mentioned in the judgment/order text.
Exemption from additional excise duty exempts broadcast television receiver sets from the full additional levy under the Finance Act.
A government notification exempts broadcast television receiver sets specified in the applicable schedule from the whole of the additional excise duty otherwise leviable under the additional duty provisions, using statutory delegated powers and applying a schedule based exemption to affected tariff classifications.
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