Excise exemption for aircraft: full relief from levy granted under statutory public interest power for specified tariff items. The government, invoking its statutory exemption power on public-interest grounds, exempts aeroplanes and helicopters falling under the specified tariff sub-heading in the Central Excise Tariff Schedule from the whole of the excise duty leviable thereon as specified in the Schedule.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for aircraft: full relief from levy granted under statutory public interest power for specified tariff items.
The government, invoking its statutory exemption power on public-interest grounds, exempts aeroplanes and helicopters falling under the specified tariff sub-heading in the Central Excise Tariff Schedule from the whole of the excise duty leviable thereon as specified in the Schedule.
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