Excise exemptions for Chapter 19 goods: specified items relieved from duty, others taxed at ad valorem rate. Notification under section 5A exempts specified Chapter 19 goods from excise duty in excess of the rates in the Table. Sub heading 1901.90 goods (other than malt extract and certain malt/cocoa preparations) are Nil rated; 1902.10 (seviyan) and 1903.10 (sago) are Nil rated; remaining goods under 1903.10 attract an ad valorem duty as specified in the schedule. The exemption reduces liability only to the prescribed rates.
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 exemptions for Chapter 19 goods: specified items relieved from duty, others taxed at ad valorem rate.
Notification under section 5A exempts specified Chapter 19 goods from excise duty in excess of the rates in the Table. Sub heading 1901.90 goods (other than malt extract and certain malt/cocoa preparations) are Nil rated; 1902.10 (seviyan) and 1903.10 (sago) are Nil rated; remaining goods under 1903.10 attract an ad valorem duty as specified in the schedule. The exemption reduces liability only to the prescribed rates.
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