Excise exemption: retrospective non-recovery of duty on para-aminophenol and para-nitrophenol used in paracetamol manufacture by government directive The Government recorded that a prevailing practice resulted in non-levy of the duty of excise on para-aminophenol and para-nitrophenol, including their sodium salts, when used in the factory of production for manufacture of paracetamol, and directed that the whole of the excise duty otherwise payable on such chemicals shall not be required to be paid in respect of those instances where duty was not levied in accordance with that practice.
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: retrospective non-recovery of duty on para-aminophenol and para-nitrophenol used in paracetamol manufacture by government directive
The Government recorded that a prevailing practice resulted in non-levy of the duty of excise on para-aminophenol and para-nitrophenol, including their sodium salts, when used in the factory of production for manufacture of paracetamol, and directed that the whole of the excise duty otherwise payable on such chemicals shall not be required to be paid in respect of those instances where duty was not levied in accordance with that practice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.