Excise exemption for pen parts provides full relief from central excise duty under specified tariff heading by notification. The notification exempts parts of pens falling under the tariff heading for pens from the whole of the excise duty leviable thereon, exercising authority under the Central Excise Rules, 1944 and removing the duty specified in the Central Excise Tariff Act for those goods.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for pen parts provides full relief from central excise duty under specified tariff heading by notification.
The notification exempts parts of pens falling under the tariff heading for pens from the whole of the excise duty leviable thereon, exercising authority under the Central Excise Rules, 1944 and removing the duty specified in the Central Excise Tariff Act for those goods.
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