Special excise duty exemption removes that levy on listed tariff-head goods, excluding other duties and provisions. The Central Government exempted specified goods listed by their tariff headings from the whole of the special duty of excise leviable under the Finance Bill, operating through the Provisional Collection of Taxes Act, by notification that identifies the applicable Central Excise Tariff headings and records satisfaction that the exemption is necessary in the public interest.
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.
Special excise duty exemption removes that levy on listed tariff-head goods, excluding other duties and provisions.
The Central Government exempted specified goods listed by their tariff headings from the whole of the special duty of excise leviable under the Finance Bill, operating through the Provisional Collection of Taxes Act, by notification that identifies the applicable Central Excise Tariff headings and records satisfaction that the exemption is necessary in the public interest.
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