Exemption from special excise duty removes duty liability for specified tariff-schedule goods under Finance Act for a limited period. Notification No. 6/91-C.E., dated 5 March 1991, exempts all goods listed in the Central Excise Tariff Schedule from the whole of the special excise duty leviable under the Finance Act, 1990, the exemption being exercised under central excise statutory powers on public interest grounds and applying for the period from 5 March 1991 to 31 March 1991.
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 special excise duty removes duty liability for specified tariff-schedule goods under Finance Act for a limited period.
Notification No. 6/91-C.E., dated 5 March 1991, exempts all goods listed in the Central Excise Tariff Schedule from the whole of the special excise duty leviable under the Finance Act, 1990, the exemption being exercised under central excise statutory powers on public interest grounds and applying for the period from 5 March 1991 to 31 March 1991.
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