Excise exemption for umbrellas and parts removes excise duty liability under tariff classification, exercising statutory exemption power. The Central Government, invoking its power under the Central Excises and Salt Act, exempted all goods falling under sub heading 6601.00 of the Central Excise Tariff Act, 1985, from the whole of the duty of excise specified in the Tariff Schedule, on the basis of satisfaction that such exemption was necessary in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for umbrellas and parts removes excise duty liability under tariff classification, exercising statutory exemption power.
The Central Government, invoking its power under the Central Excises and Salt Act, exempted all goods falling under sub heading 6601.00 of the Central Excise Tariff Act, 1985, from the whole of the duty of excise specified in the Tariff Schedule, on the basis of satisfaction that such exemption was necessary in the public interest.
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