Excise duty exemption for ultramarine blue permits manufacture duty-free when inputs have previously borne excise or customs duty. Exempts ultramarine blue falling under the relevant tariff subheading from the whole of the excise duty leviable thereon, subject to a proviso that the exemption applies only where the ultramarine blue is manufactured out of ultramarine blue on which excise duty or additional customs duty has already been paid.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for ultramarine blue permits manufacture duty-free when inputs have previously borne excise or customs duty.
Exempts ultramarine blue falling under the relevant tariff subheading from the whole of the excise duty leviable thereon, subject to a proviso that the exemption applies only where the ultramarine blue is manufactured out of ultramarine blue on which excise duty or additional customs duty has already been paid.
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