Excise duty cap on cement limits chargeable duty per tonne; excess amount exempted under notification authority. The central government notification caps the effective excise duty on cement of the specified tariff classification at a stated per-tonne rate and exempts from collection any portion of the scheduled duty that exceeds that capped per-tonne rate, thereby reducing the collectible duty to the capped effective rate via the notification power under the relevant excise rule.
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Provisions expressly mentioned in the judgment/order text.
Excise duty cap on cement limits chargeable duty per tonne; excess amount exempted under notification authority.
The central government notification caps the effective excise duty on cement of the specified tariff classification at a stated per-tonne rate and exempts from collection any portion of the scheduled duty that exceeds that capped per-tonne rate, thereby reducing the collectible duty to the capped effective rate via the notification power under the relevant excise rule.
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