Concessional excise rates for specified commodities altered: certain tariff headings exempted, others placed under reduced special excise duty. Amendment replaces the Table in Notification No. 10/91 Central Excises by prescribing concessional rates of special excise duty for specified goods, classifying commodities by Schedule headings and sub headings and providing differential treatment-one group exempted and another subjected to a concessional portion of the excise duty chargeable under the Act-pursuant to powers under the Central Excises and Salt Act and the Finance Act.
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Provisions expressly mentioned in the judgment/order text.
Concessional excise rates for specified commodities altered: certain tariff headings exempted, others placed under reduced special excise duty.
Amendment replaces the Table in Notification No. 10/91 Central Excises by prescribing concessional rates of special excise duty for specified goods, classifying commodities by Schedule headings and sub headings and providing differential treatment-one group exempted and another subjected to a concessional portion of the excise duty chargeable under the Act-pursuant to powers under the Central Excises and Salt Act and the Finance Act.
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