Additional duty exemption limited: certain forms of sugar excluded from notification, altering tariff relief applicability. Amendment to Notification No. 77/86-C.E. adds a proviso excluding sugar from the notification's additional duty exemption, except for samples of sugar and for castor, icing, demarara and candy sugar, under powers of Rule 8(1) of the Central Excise Rules, 1944 and Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957.
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.
Additional duty exemption limited: certain forms of sugar excluded from notification, altering tariff relief applicability.
Amendment to Notification No. 77/86-C.E. adds a proviso excluding sugar from the notification's additional duty exemption, except for samples of sugar and for castor, icing, demarara and candy sugar, under powers of Rule 8(1) of the Central Excise Rules, 1944 and Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
