Exemption from special duty of excise for specified tariff-listed goods removes the special levy on designated commodity categories. Notification No. 8/88-C.E. uses Rule 8(1) of the Central Excise Rules and a Finance Bill provision to exempt specified goods listed by tariff heading from the whole of the special duty of excise leviable under the cited clause; the annexed table identifies covered goods including coffee, tea, certain vegetable oils and fats, sugar, kerosene, matches, and cotton fabrics.
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 from special duty of excise for specified tariff-listed goods removes the special levy on designated commodity categories.
Notification No. 8/88-C.E. uses Rule 8(1) of the Central Excise Rules and a Finance Bill provision to exempt specified goods listed by tariff heading from the whole of the special duty of excise leviable under the cited clause; the annexed table identifies covered goods including coffee, tea, certain vegetable oils and fats, sugar, kerosene, matches, and cotton fabrics.
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