Excise duty exemption on specified Chapter 22 goods creates nil-rate relief for certain items and ad valorem charges for others. The government, exercising its statutory authority to exempt goods, limits excise liability for specified Chapter 22 tariff entries to prescribed rates: ice and soya milk attract a nil rate, while other goods within the same tariff entry are subject to an ad valorem duty, with the notification superseding the earlier exemption.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption on specified Chapter 22 goods creates nil-rate relief for certain items and ad valorem charges for others.
The government, exercising its statutory authority to exempt goods, limits excise liability for specified Chapter 22 tariff entries to prescribed rates: ice and soya milk attract a nil rate, while other goods within the same tariff entry are subject to an ad valorem duty, with the notification superseding the earlier exemption.
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