Exemption from special duty of excise relieves specified tariff goods from levy under the enacted notification. Exemption from the whole of the special duty of excise is granted by notification under powers derived from the Central Excise Rules and the Finance Act to specified goods identified by tariff headings and descriptions in an annexed Table, thereby relieving those listed commodities from the special duty otherwise leviable under the statute.
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 from special duty of excise relieves specified tariff goods from levy under the enacted notification.
Exemption from the whole of the special duty of excise is granted by notification under powers derived from the Central Excise Rules and the Finance Act to specified goods identified by tariff headings and descriptions in an annexed Table, thereby relieving those listed commodities from the special duty otherwise leviable under the statute.
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