Effective excise rates for lead and zinc set; duty above specified per unit rates exempted under statutory exemption power. The Central Government, exercising its statutory exemption power, exempts the listed lead and zinc goods in the annexed Table from so much of the excise duty as exceeds the amount calculated at the specified per-tonne effective rates, with each tariff heading or subheading matched to a corresponding rate for unwrought metals, scrap, bars, profiles, plates, sheets, strip, foil and related articles.
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Provisions expressly mentioned in the judgment/order text.
Effective excise rates for lead and zinc set; duty above specified per unit rates exempted under statutory exemption power.
The Central Government, exercising its statutory exemption power, exempts the listed lead and zinc goods in the annexed Table from so much of the excise duty as exceeds the amount calculated at the specified per-tonne effective rates, with each tariff heading or subheading matched to a corresponding rate for unwrought metals, scrap, bars, profiles, plates, sheets, strip, foil and related articles.
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