Excise duty exemption: para-toluic ester consumed in manufacture protected from retrospective levy under government direction. The Central Government directed that the whole of the excise duty otherwise payable on para-toluic ester consumed within the factory in the manufacture of dimethyl terephthalate, which was not levied in accordance with an established practice during the specified period, shall not be required to be paid in respect of that para-toluic ester for that period.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption: para-toluic ester consumed in manufacture protected from retrospective levy under government direction.
The Central Government directed that the whole of the excise duty otherwise payable on para-toluic ester consumed within the factory in the manufacture of dimethyl terephthalate, which was not levied in accordance with an established practice during the specified period, shall not be required to be paid in respect of that para-toluic ester for that period.
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