Excise duty exemption for envelopes and cards removes excise liability under a government notification issued in public interest. Notification exempts goods falling under heading No. 48.17 (envelopes and cards) from the whole of the duty of excise leviable thereon, exercised under the statutory power to grant exemptions in the public interest and removing excise liability on those items under the Central Excise Tariff Act.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for envelopes and cards removes excise liability under a government notification issued in public interest.
Notification exempts goods falling under heading No. 48.17 (envelopes and cards) from the whole of the duty of excise leviable thereon, exercised under the statutory power to grant exemptions in the public interest and removing excise liability on those items under the Central Excise Tariff Act.
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