Excise exemption for saltpetre removes excise duty on specified saltpetre products under relevant tariff chapters. The notification exempts saltpetre falling within Chapters 25, 28, or 38 of the Central Excise Tariff from the whole of the excise duty leviable thereon. For the purposes of the exemption, 'saltpetre' includes rasi, sajji, all substances manufactured from saline earth, kherinun, and every form of sulphate or carbonate of soda, thus specifying the products eligible for duty remission under the tariff classification.
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 for saltpetre removes excise duty on specified saltpetre products under relevant tariff chapters.
The notification exempts saltpetre falling within Chapters 25, 28, or 38 of the Central Excise Tariff from the whole of the excise duty leviable thereon. For the purposes of the exemption, "saltpetre" includes rasi, sajji, all substances manufactured from saline earth, kherinun, and every form of sulphate or carbonate of soda, thus specifying the products eligible for duty remission under the tariff classification.
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