Excise exemption caps duty on unglazed sintered clay tiles at a specified ad valorem rate, limiting payable tax. Notification exempts unglazed sintered clay tiles under the relevant tariff heading from central excise duty to the extent that duty exceeds an amount calculated at a specified ad valorem rate, effected under statutory executive power and justified as necessary in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption caps duty on unglazed sintered clay tiles at a specified ad valorem rate, limiting payable tax.
Notification exempts unglazed sintered clay tiles under the relevant tariff heading from central excise duty to the extent that duty exceeds an amount calculated at a specified ad valorem rate, effected under statutory executive power and justified as necessary in the public interest.
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