Excise exemption for lime used in calcium carbonate manufacture confirms non payment of duty where established non levy practice applied. Central Government directed a retrospective excise exemption for lime used as an input in the manufacture of calcium carbonate, stating that the duty that would otherwise have been payable need not be paid for the period during which a prevailing administrative practice resulted in non levy, thereby regularising the treatment of that input for that past period.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for lime used in calcium carbonate manufacture confirms non payment of duty where established non levy practice applied.
Central Government directed a retrospective excise exemption for lime used as an input in the manufacture of calcium carbonate, stating that the duty that would otherwise have been payable need not be paid for the period during which a prevailing administrative practice resulted in non levy, thereby regularising the treatment of that input for that past period.
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