Exemption of excise duty: duty on specified steel goods capped at effective rates subject to use and procedural compliance. Notification caps excise duty on specified iron and steel goods in Chapters 72, 73 and 84 by exempting duty in excess of prescribed effective rates, subject to conditions and compliance with Chapter X procedures; eligibility requires factory clearance, intended end use (manufacture of ingots, cast articles, rails/sleepers or use as raw material), and satisfaction of an officer not below Assistant Collector where indicated.
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 of excise duty: duty on specified steel goods capped at effective rates subject to use and procedural compliance.
Notification caps excise duty on specified iron and steel goods in Chapters 72, 73 and 84 by exempting duty in excess of prescribed effective rates, subject to conditions and compliance with Chapter X procedures; eligibility requires factory clearance, intended end use (manufacture of ingots, cast articles, rails/sleepers or use as raw material), and satisfaction of an officer not below Assistant Collector where indicated.
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