Excise exemption for mined gold: government directs no duty payable where prior practice led to non levy. The Central Government directs that the whole of the excise duty otherwise payable on gold falling under the relevant tariff sub heading and manufactured in a mine shall not be required to be paid in respect of such gold on which duty was not being levied during the stated historical period, in consequence of a prevailing practice of non levy, thereby validating that practice and preventing retrospective collection.
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 mined gold: government directs no duty payable where prior practice led to non levy.
The Central Government directs that the whole of the excise duty otherwise payable on gold falling under the relevant tariff sub heading and manufactured in a mine shall not be required to be paid in respect of such gold on which duty was not being levied during the stated historical period, in consequence of a prevailing practice of non levy, thereby validating that practice and preventing retrospective collection.
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