Excise exemption for hydrogen gas formalises non levy practice, relieving past duty obligations for vented or flared gas. Invoking section 11C, the government directs that the whole of the excise duty which would have been payable on hydrogen gas but for an administrative practice of non-levy shall not be required to be paid in respect of hydrogen gas that was allowed to escape into the atmosphere by flare systems or otherwise and on which duty was not levied in accordance with that practice during the specified period.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for hydrogen gas formalises non levy practice, relieving past duty obligations for vented or flared gas.
Invoking section 11C, the government directs that the whole of the excise duty which would have been payable on hydrogen gas but for an administrative practice of non-levy shall not be required to be paid in respect of hydrogen gas that was allowed to escape into the atmosphere by flare systems or otherwise and on which duty was not levied in accordance with that practice during the specified period.
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