Excise duty cap: specified Chapter 15 goods exempted beyond prescribed effective rates, limiting duty to stated rates. The Central Government, under section 5A(1) of the Central Excises and Salt Act, 1944, exempts specified Chapter 15 goods from that portion of excise duty exceeding the amount calculated at the effective rates shown in the Table. The Table sets nil effective rates for hardened inedible technical oil (1504), industrial monocarboxylic fatty acids and acid oils (1505), soap stocks (1507), and chemically modified vegetable fats and oils (1508.90), while other goods under 1504 and 1508.90 are subject to the stated per tonne effective rate.
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.
The Central Government, under section 5A(1) of the Central Excises and Salt Act, 1944, exempts specified Chapter 15 goods from that portion of excise duty exceeding the amount calculated at the effective rates shown in the Table. The Table sets nil effective rates for hardened inedible technical oil (1504), industrial monocarboxylic fatty acids and acid oils (1505), soap stocks (1507), and chemically modified vegetable fats and oils (1508.90), while other goods under 1504 and 1508.90 are subject to the stated per tonne effective rate.
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