Excise exemption for goods under specified sub-heading removes excise duty liability by formal notification in public interest. Exemption exempts all goods classifiable under sub-heading No. 2301.00 of the Central Excise Tariff Schedule from the whole of the duty of excise leviable on them, effected by notification under the delegated power in section 5A of the Central Excises and Salt Act on grounds of public interest.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for goods under specified sub-heading removes excise duty liability by formal notification in public interest.
Exemption exempts all goods classifiable under sub-heading No. 2301.00 of the Central Excise Tariff Schedule from the whole of the duty of excise leviable on them, effected by notification under the delegated power in section 5A of the Central Excises and Salt Act on grounds of public interest.
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