Special excise duty exemption for excisable goods suspends the levy by notification under delegated statutory powers. The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub-section (4) of section 96 of the Finance Act, 1987, exempts goods falling under the Schedule to the Central Excise Tariff Act, 1985 from the whole of the special duty of excise leviable thereon; effect is given by Notification No. 137/87-C.E. dated 12-5-1987.
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.
Special excise duty exemption for excisable goods suspends the levy by notification under delegated statutory powers.
The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub-section (4) of section 96 of the Finance Act, 1987, exempts goods falling under the Schedule to the Central Excise Tariff Act, 1985 from the whole of the special duty of excise leviable thereon; effect is given by Notification No. 137/87-C.E. dated 12-5-1987.
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 
