Excise duty exemption for plasters of gypsum removes the levy on goods classified under the specified tariff heading. Exemption of plasters of gypsum (including plaster of Paris) from the whole of the excise duty specified for Heading No. 25.05, effected by exercise of statutory power to grant a public interest exemption under the Central Excises and Salt Act, thereby removing the duty leviable on goods classified under that tariff heading in the Central Excise Tariff Schedule.
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.
Excise duty exemption for plasters of gypsum removes the levy on goods classified under the specified tariff heading.
Exemption of plasters of gypsum (including plaster of Paris) from the whole of the excise duty specified for Heading No. 25.05, effected by exercise of statutory power to grant a public interest exemption under the Central Excises and Salt Act, thereby removing the duty leviable on goods classified under that tariff heading in the Central Excise Tariff Schedule.
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