Special excise duty cap limits excess duty on specified goods to prescribed proportions of the excise levy under the tariff schedule The notification caps the special excise duty on listed tariff items by exempting any portion of that duty in excess of prescribed rates, subject to existing notifications; the annexed Table assigns categories of goods either complete exemption from excess duty or ceilings expressed as proportions of the excise duty chargeable for each category.
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.
Special excise duty cap limits excess duty on specified goods to prescribed proportions of the excise levy under the tariff schedule
The notification caps the special excise duty on listed tariff items by exempting any portion of that duty in excess of prescribed rates, subject to existing notifications; the annexed Table assigns categories of goods either complete exemption from excess duty or ceilings expressed as proportions of the excise duty chargeable for each category.
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