Excise duty cap: organic surface agents limited to a specified ad valorem rate; excess duty exempted. The Central Government exempts goods falling under the tariff subheading for organic surface agents from any excise duty in excess of the amount calculated at a 25% ad valorem, invoking its exemption powers and establishing a ceiling on excise liability for those goods.
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Provisions expressly mentioned in the judgment/order text.
Excise duty cap: organic surface agents limited to a specified ad valorem rate; excess duty exempted.
The Central Government exempts goods falling under the tariff subheading for organic surface agents from any excise duty in excess of the amount calculated at a 25% ad valorem, invoking its exemption powers and establishing a ceiling on excise liability for those goods.
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