Excise exemption for rock phosphate: retrospective relief granted where administrative non-levy practice operated, relieving duty liability. The Central Government directs retrospective relief from excise duty on rock phosphate used as a fertiliser or as an input in fertiliser manufacture where an established administrative practice resulted in non-levy, and therefore the duty that would otherwise have been payable for that historical period shall not be required to be paid.
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 exemption for rock phosphate: retrospective relief granted where administrative non-levy practice operated, relieving duty liability.
The Central Government directs retrospective relief from excise duty on rock phosphate used as a fertiliser or as an input in fertiliser manufacture where an established administrative practice resulted in non-levy, and therefore the duty that would otherwise have been payable for that historical period shall not be required to be paid.
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