Excise exemption limits duty on specified scientific instruments to a fixed ad valorem rate, covering scientific apparatus and instruments. The Central Government exempts specified goods under Chapter 90 from so much of excise duty as exceeds the amount calculated at the rate of 5 per cent ad valorem, listing eligible tariff headings and detailed descriptions (including various microscopes, optical and navigational instruments, demonstrational models, analysers and radiation detectors) in an annexed Table pursuant to sub-rule (1) of rule 8 of the Central Excise Rules, 1944.
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.
Excise exemption limits duty on specified scientific instruments to a fixed ad valorem rate, covering scientific apparatus and instruments.
The Central Government exempts specified goods under Chapter 90 from so much of excise duty as exceeds the amount calculated at the rate of 5 per cent ad valorem, listing eligible tariff headings and detailed descriptions (including various microscopes, optical and navigational instruments, demonstrational models, analysers and radiation detectors) in an annexed Table pursuant to sub-rule (1) of rule 8 of the Central Excise Rules, 1944.
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