Exemption for metallised aluminium paper caps excise liability by limiting duty to a specified ad valorem rate. The notification exempts metallised aluminium paper within Chapter 48 from central excise duty to the extent that duty exceeds an amount calculated at a specified ad valorem rate, exercising authority under the Central Excise Rules to cap excise liability on that article.
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.
Exemption for metallised aluminium paper caps excise liability by limiting duty to a specified ad valorem rate.
The notification exempts metallised aluminium paper within Chapter 48 from central excise duty to the extent that duty exceeds an amount calculated at a specified ad valorem rate, exercising authority under the Central Excise Rules to cap excise liability on that article.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.