Excise notification amendments clarify duty treatment and adjust specified rates and compliance procedures for affected goods. The Central Government amends seven Central Excise notifications: adding an Explanation that stocks of mineral oils used to produce lubricants and greases shall be deemed to have discharged appropriate excise or additional customs duty unless clearly non-duty paid; substituting specified unit duty entries and higher fixed rupee duty figures in several notifications; omitting a tariff item reference; and replacing an Explanation with a proviso requiring the Chapter X procedural regime where cut tobacco is used outside its factory for manufacture of machine-rolled cigarettes.
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Excise notification amendments clarify duty treatment and adjust specified rates and compliance procedures for affected goods.
The Central Government amends seven Central Excise notifications: adding an Explanation that stocks of mineral oils used to produce lubricants and greases shall be deemed to have discharged appropriate excise or additional customs duty unless clearly non-duty paid; substituting specified unit duty entries and higher fixed rupee duty figures in several notifications; omitting a tariff item reference; and replacing an Explanation with a proviso requiring the Chapter X procedural regime where cut tobacco is used outside its factory for manufacture of machine-rolled cigarettes.
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