Exemption from special excise duty for specified consumer goods removes levy on listed tariff items. Exemption from the special excise duty is granted by notification under statutory powers, superseding an earlier notification, and applies only to goods listed by tariff headings in the annexed Table; those goods include coffee and substitutes, tea, fixed vegetable oils, certain vegetable fats and oils, cane or beet sugar and pure sucrose in solid form, kerosene, matches, and cotton fabrics.
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.
Exemption from special excise duty for specified consumer goods removes levy on listed tariff items.
Exemption from the special excise duty is granted by notification under statutory powers, superseding an earlier notification, and applies only to goods listed by tariff headings in the annexed Table; those goods include coffee and substitutes, tea, fixed vegetable oils, certain vegetable fats and oils, cane or beet sugar and pure sucrose in solid form, kerosene, matches, and cotton fabrics.
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