Rescission of exemption under Section 5A withdraws prior polyester filament yarn concession based on public interest. Rescission of an earlier exemption for polyester filament yarn under tariff chapters 54 or 55 is effected by Notification No. 187/89, issued under the Central Excises and Salt Act, 1944, on the ground that it is necessary in the public interest to rescind Government Notification No. 186/89-Central Excises, thereby withdrawing the miscellaneous exemption previously granted for those tariff items.
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.
Rescission of exemption under Section 5A withdraws prior polyester filament yarn concession based on public interest.
Rescission of an earlier exemption for polyester filament yarn under tariff chapters 54 or 55 is effected by Notification No. 187/89, issued under the Central Excises and Salt Act, 1944, on the ground that it is necessary in the public interest to rescind Government Notification No. 186/89-Central Excises, thereby withdrawing the miscellaneous exemption previously granted for those tariff items.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.