Prescribing effective rates of excise duty for goods falling under Chapter 25. This notification consolidates certain existing exemptions - 16/90 - Central Excise - Tariff
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Excise duty exemptions for specified mineral goods reduce payable rates subject to conditions and procedural compliance. Exemption reduces excise liability for listed mineral and stone goods by permitting duty only at the specified effective rates in the Table rather than at full tariff rates, subject to conditions including permitted end use in manufacture, compliance with movement and clearance procedures when used outside the factory of production, production method certification for certain slabs, and a volumetric alternative for irregular marble slabs.
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 exemptions for specified mineral goods reduce payable rates subject to conditions and procedural compliance.
Exemption reduces excise liability for listed mineral and stone goods by permitting duty only at the specified effective rates in the Table rather than at full tariff rates, subject to conditions including permitted end use in manufacture, compliance with movement and clearance procedures when used outside the factory of production, production method certification for certain slabs, and a volumetric alternative for irregular marble slabs.
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