Excise duty exemption removes levy on goods falling within Chapter 26 of the Central Excise Tariff. An excise duty exemption is granted for goods falling within Chapter 26 of the Central Excise Tariff, exempting them from the whole of the duty specified in the Schedule to the Central Excise Tariff Act. The exemption is made under the power in sub rule (1) of rule 8 of the Central Excise Rules, 1944 and removes the entire excise levy applicable to those Chapter 26 goods as specified in the Schedule.
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 duty exemption removes levy on goods falling within Chapter 26 of the Central Excise Tariff.
An excise duty exemption is granted for goods falling within Chapter 26 of the Central Excise Tariff, exempting them from the whole of the duty specified in the Schedule to the Central Excise Tariff Act. The exemption is made under the power in sub rule (1) of rule 8 of the Central Excise Rules, 1944 and removes the entire excise levy applicable to those Chapter 26 goods as specified in the Schedule.
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