Additional duty rate cap for sugar: notification limits extra excise payable to the prescribed effective rate for specified sugar categories. Central Government, exercising powers under the Central Excises and Salt Act and the Additional Duties Act, prescribes an effective rate for the additional duty on specified tariff sub-headings for levy sugar and free sale sugar and exempts those goods from any additional duty exceeding the prescribed effective rate indicated in the notification's table.
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Provisions expressly mentioned in the judgment/order text.
Additional duty rate cap for sugar: notification limits extra excise payable to the prescribed effective rate for specified sugar categories.
Central Government, exercising powers under the Central Excises and Salt Act and the Additional Duties Act, prescribes an effective rate for the additional duty on specified tariff sub-headings for levy sugar and free sale sugar and exempts those goods from any additional duty exceeding the prescribed effective rate indicated in the notification's table.
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