Exemption restriction for specified tea when an alternative central excise exemption has already been availed. The amendment inserts a paragraph excluding application of the exemption in Notification No. 193/86 C.E. to tea under sub heading No. 0902.19 where the exemption under Notification No. 217/86 Central Excises has been availed, thereby preventing concurrent use of both exemptions.
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 restriction for specified tea when an alternative central excise exemption has already been availed.
The amendment inserts a paragraph excluding application of the exemption in Notification No. 193/86 C.E. to tea under sub heading No. 0902.19 where the exemption under Notification No. 217/86 Central Excises has been availed, thereby preventing concurrent use of both exemptions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.