Excise exemption: goods under a specified tariff sub heading relieved of excise duty under statutory power, superseding prior notice. The Central Government, exercising statutory power under the excise statute, exempts all goods falling within a specified tariff sub heading from the whole of the excise duty leviable under the Schedule, and supersedes an earlier notification addressing the same goods.
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 exemption: goods under a specified tariff sub heading relieved of excise duty under statutory power, superseding prior notice.
The Central Government, exercising statutory power under the excise statute, exempts all goods falling within a specified tariff sub heading from the whole of the excise duty leviable under the Schedule, and supersedes an earlier notification addressing the same goods.
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