Excise exemption for liquid paraffin of I.P. grade where duty on source refrigeration oil has been previously paid. The Central Government exempts liquid paraffin of I.P. grade under sub-heading 2710.99 from the whole of excise duty under the statutory power in section 5A(1), provided the paraffin is manufactured from refrigeration oil on which excise duty or the relevant additional duty has already been paid, thereby conditioning the exemption on prior payment of duty on the input oil.
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 liquid paraffin of I.P. grade where duty on source refrigeration oil has been previously paid.
The Central Government exempts liquid paraffin of I.P. grade under sub-heading 2710.99 from the whole of excise duty under the statutory power in section 5A(1), provided the paraffin is manufactured from refrigeration oil on which excise duty or the relevant additional duty has already been paid, thereby conditioning the exemption on prior payment of duty on the input oil.
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