Special excise duty exemption limits specified for listed goods, capping liability relative to excise duty applicable. Exempts specified tariff items from special excise duty to the extent such duty exceeds prescribed caps calculated with reference to the excise duty chargeable under the excise law. The notification sets three categories: full exemption for certain headings; a capped proportionate special duty for a limited set of sub-headings; and a higher capped proportionate special duty for a broader class of goods, all subject to any notifications determining the underlying excise duty.
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 exemption limits specified for listed goods, capping liability relative to excise duty applicable.
Exempts specified tariff items from special excise duty to the extent such duty exceeds prescribed caps calculated with reference to the excise duty chargeable under the excise law. The notification sets three categories: full exemption for certain headings; a capped proportionate special duty for a limited set of sub-headings; and a higher capped proportionate special duty for a broader class of goods, all subject to any notifications determining the underlying excise duty.
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