Set-off of special duty permits exemption of duty on final goods to the extent of duty paid on inputs, subject to notification-based conditions. Set-off of special duty permits exemption of special duty on goods to the extent equivalent to special duty already paid on inputs used in their manufacture, subject to the condition that corresponding notification-based exemptions for those inputs have been issued; entitlement depends on the existence and scope of such notifications.
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.
Set-off of special duty permits exemption of duty on final goods to the extent of duty paid on inputs, subject to notification-based conditions.
Set-off of special duty permits exemption of special duty on goods to the extent equivalent to special duty already paid on inputs used in their manufacture, subject to the condition that corresponding notification-based exemptions for those inputs have been issued; entitlement depends on the existence and scope of such notifications.
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