Excise exemption rates limit duty on specified tariff sub headings to prescribed effective rates under delegated excise power. The Central Government, invoking powers under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, exempts goods under specified tariff sub headings from that portion of excise duty exceeding the amounts calculated at the effective rates set out in the annexed Table, which prescribes discrete per unit effective rates for each listed sub heading.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption rates limit duty on specified tariff sub headings to prescribed effective rates under delegated excise power.
The Central Government, invoking powers under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, exempts goods under specified tariff sub headings from that portion of excise duty exceeding the amounts calculated at the effective rates set out in the annexed Table, which prescribes discrete per unit effective rates for each listed sub heading.
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