Central excise rate reduction adjusts specified tariff rates by substituting lower per-kilogram rates under the relevant notification with statutory authority. The Central Government, under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 read with sub-section (3) of section 3 of the Additional Duties of Excise Act, 1957, amends Notification No. 157/83-Central Excises by substituting 'Rs. 4.20 per kg.' with 'Rs. 4.00 per kg.' and 'Rs. 2.10 per kg.' with 'Rs. 2.00 per kg.'
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.
Central excise rate reduction adjusts specified tariff rates by substituting lower per-kilogram rates under the relevant notification with statutory authority.
The Central Government, under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 read with sub-section (3) of section 3 of the Additional Duties of Excise Act, 1957, amends Notification No. 157/83-Central Excises by substituting "Rs. 4.20 per kg." with "Rs. 4.00 per kg." and "Rs. 2.10 per kg." with "Rs. 2.00 per kg."
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
