Exemption from excise duty: specified tariff subheadings subject to notified effective duty rates limiting excess levy. Notification exempts goods under specified tariff sub-headings from excise duty to the extent that duty exceeds the notified effective rates; it supersedes an earlier notification and implements the exemption in the public interest by listing each sub-heading, describing the scope as all goods, and specifying the corresponding effective duty (including nil rates and one ad valorem effective rate).
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.
Exemption from excise duty: specified tariff subheadings subject to notified effective duty rates limiting excess levy.
Notification exempts goods under specified tariff sub-headings from excise duty to the extent that duty exceeds the notified effective rates; it supersedes an earlier notification and implements the exemption in the public interest by listing each sub-heading, describing the scope as all goods, and specifying the corresponding effective duty (including nil rates and one ad valorem effective rate).
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