Exemption from Special Excise Duty limits additional duty on specified excisable goods, barring excess levy beyond prescribed rate. The Central Government, exercising statutory authority under the Central Excises and Salt Act and the Finance Act, exempts goods under the Central Excise Tariff Schedule from any portion of the special duty that exceeds the prescribed rate, thereby capping additional duty on those excisable goods; the notification supersedes an earlier notification but preserves any existing exemptions granted by other notifications for 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.
Exemption from Special Excise Duty limits additional duty on specified excisable goods, barring excess levy beyond prescribed rate.
The Central Government, exercising statutory authority under the Central Excises and Salt Act and the Finance Act, exempts goods under the Central Excise Tariff Schedule from any portion of the special duty that exceeds the prescribed rate, thereby capping additional duty on those excisable goods; the notification supersedes an earlier notification but preserves any existing exemptions granted by other notifications for the same goods.
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