Excise duty exemption for steam, black liquor and bleach liquor removes levy under the Central Excise Tariff Act. The Central Government, invoking its power under section 5A of the Central Excise and Salt Act, exempts specified goods from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act. The annexed Table lists steam (Chapter 28), black liquor (Chapter 28 or 38) and bleach liquor (heading 28.28) and directs that the duty specified in the Tariff Schedule for those entries shall not be levied.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for steam, black liquor and bleach liquor removes levy under the Central Excise Tariff Act.
The Central Government, invoking its power under section 5A of the Central Excise and Salt Act, exempts specified goods from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act. The annexed Table lists steam (Chapter 28), black liquor (Chapter 28 or 38) and bleach liquor (heading 28.28) and directs that the duty specified in the Tariff Schedule for those entries shall not be levied.
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