Exemption from special excise duty for specified consumer goods under statutory power; targeted tariff headings expressly exempted. Exempts specified goods from the whole of the special duty of excise under section 5A read with section 67(4) of the Finance Act, 1990, by listing affected tariff headings in an annexed Table; the exemption supersedes an earlier notification and applies to goods such as coffee (and substitutes), tea (and waste), fixed vegetable oils, partially processed vegetable fats and oils, cane or beet sugar and pure sucrose, kerosene, and matches.
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 for specified consumer goods under statutory power; targeted tariff headings expressly exempted.
Exempts specified goods from the whole of the special duty of excise under section 5A read with section 67(4) of the Finance Act, 1990, by listing affected tariff headings in an annexed Table; the exemption supersedes an earlier notification and applies to goods such as coffee (and substitutes), tea (and waste), fixed vegetable oils, partially processed vegetable fats and oils, cane or beet sugar and pure sucrose, kerosene, and matches.
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