Excise exemption for large-capacity electric generating sets removes central excise duty on qualifying generators under specified tariff heading. A government notification exempts electric generating sets of specified large capacity classified under the Central Excise Tariff schedule from the whole of central excise duty, exercising statutory authority to grant public-interest relief and thereby removing excise liability on qualifying generators under the relevant tariff classification.
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 for large-capacity electric generating sets removes central excise duty on qualifying generators under specified tariff heading.
A government notification exempts electric generating sets of specified large capacity classified under the Central Excise Tariff schedule from the whole of central excise duty, exercising statutory authority to grant public-interest relief and thereby removing excise liability on qualifying generators under the relevant tariff classification.
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