Excise duty exemption for green liquor prevents recovery where historic non levy practice applied to its use in paper manufacture. Exemption directed for excise duty on green liquor falling within specified tariff chapters when used in or in relation to the manufacture of paper and paperboard in a factory, relieving the whole of the duty that would otherwise have been payable for instances where duty was not levied during the specified historical period in accordance with the prevailing 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 duty exemption for green liquor prevents recovery where historic non levy practice applied to its use in paper manufacture.
Exemption directed for excise duty on green liquor falling within specified tariff chapters when used in or in relation to the manufacture of paper and paperboard in a factory, relieving the whole of the duty that would otherwise have been payable for instances where duty was not levied during the specified historical period in accordance with the prevailing practice.
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