Exemption for air-guns under the tariff removes excise duty on specified air rifles and air pistols by notification. The Government, invoking statutory power in the public interest, exempts air guns, air rifles and air pistols falling within the specified tariff heading from the whole of the duty of excise leviable on them as set out in the Schedule; the exemption is effected by notification and applies to those goods classified under the relevant tariff heading.
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 for air-guns under the tariff removes excise duty on specified air rifles and air pistols by notification.
The Government, invoking statutory power in the public interest, exempts air guns, air rifles and air pistols falling within the specified tariff heading from the whole of the duty of excise leviable on them as set out in the Schedule; the exemption is effected by notification and applies to those goods classified under the relevant tariff heading.
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