Excise exemption removes duty on roasted chicory under tariff classification, enacted by statutory notification. The government, invoking its statutory power to exempt, exempts roasted chicory classified under sub heading 2101.30 of the Tariff Schedule from the whole of the duty of excise specified in that Schedule by notification.
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 removes duty on roasted chicory under tariff classification, enacted by statutory notification.
The government, invoking its statutory power to exempt, exempts roasted chicory classified under sub heading 2101.30 of the Tariff Schedule from the whole of the duty of excise specified in that Schedule by notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.