Exemption scope revised: exemption now applies to whole excise duty specified, subject to an explicit time limitation. The amendment substitutes the previous limited ad valorem phrasing with wording that exempts 'from the whole of the duty of excise leviable thereon which is specified in the said Schedule,' thereby expanding the statutory description of the exemption, and inserts a paragraph making the notification effective up to and inclusive of the 31st day of March, 1989.
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 scope revised: exemption now applies to whole excise duty specified, subject to an explicit time limitation.
The amendment substitutes the previous limited ad valorem phrasing with wording that exempts "from the whole of the duty of excise leviable thereon which is specified in the said Schedule," thereby expanding the statutory description of the exemption, and inserts a paragraph making the notification effective up to and inclusive of the 31st day of March, 1989.
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