Excise duty caps for lead and zinc limit leviable duty to prescribed effective per tonne rates for listed commodities. Prescribes effective rates of basic excise duty for specified lead and zinc goods under Chapters 78 and 79 and, exercising powers under section 5A(1) of the Central Excises and Salt Act, exempts goods listed in the Table from that part of the excise duty which exceeds the prescribed per tonne rates, thereby capping the duty payable under the Tariff Schedule for each listed commodity.
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.
Excise duty caps for lead and zinc limit leviable duty to prescribed effective per tonne rates for listed commodities.
Prescribes effective rates of basic excise duty for specified lead and zinc goods under Chapters 78 and 79 and, exercising powers under section 5A(1) of the Central Excises and Salt Act, exempts goods listed in the Table from that part of the excise duty which exceeds the prescribed per tonne rates, thereby capping the duty payable under the Tariff Schedule for each listed commodity.
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