Excise duty exemption on biris limits levy above a prescribed per thousand threshold, with apportionment between basic and additional duty. The Central Government exempts biris, other than paper rolled biris under sub heading 2404.39, from excise and additional duty to the extent such levies exceed a specified amount per thousand units, and requires that duty so levied up to that amount be apportioned between the Tariff Schedule duty and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 duty in a fixed ratio.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption on biris limits levy above a prescribed per thousand threshold, with apportionment between basic and additional duty.
The Central Government exempts biris, other than paper rolled biris under sub heading 2404.39, from excise and additional duty to the extent such levies exceed a specified amount per thousand units, and requires that duty so levied up to that amount be apportioned between the Tariff Schedule duty and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 duty in a fixed ratio.
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