Special Excise Duty exemption suspends special duty on scheduled Central Excise goods for a defined short period. The notification, under section 5A(1) of the Central Excises and Salt Act and section 4(4) of the Finance Act, 1991, exempts all goods in the Schedule to the Central Excise Tariff Act, 1985 from the whole of the special duty of excise leviable under section 4(1) of the Finance Act, 1991 for a defined short period, acting on a public interest basis.
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 suspends special duty on scheduled Central Excise goods for a defined short period.
The notification, under section 5A(1) of the Central Excises and Salt Act and section 4(4) of the Finance Act, 1991, exempts all goods in the Schedule to the Central Excise Tariff Act, 1985 from the whole of the special duty of excise leviable under section 4(1) of the Finance Act, 1991 for a defined short period, acting on a public interest basis.
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