Exemption for paper bobbins and similar supports removes excise duty liability under Central Excise Rules. The Central Government exempts bobbins, spools, cops and similar supports of paper pulp, paper or paperboard, whether perforated or hardened, from the whole of the excise duty otherwise leviable on those items, the relief being effected by a notification under the Central Excise procedural framework and limited to the tariff classification covering paper-based supports.
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 paper bobbins and similar supports removes excise duty liability under Central Excise Rules.
The Central Government exempts bobbins, spools, cops and similar supports of paper pulp, paper or paperboard, whether perforated or hardened, from the whole of the excise duty otherwise leviable on those items, the relief being effected by a notification under the Central Excise procedural framework and limited to the tariff classification covering paper-based supports.
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