Excise duty exemption limits payable duty on specified automotive gas compressors fitted with magnetic clutch per unit under tariff rules. The Central Government exempts automotive gas compressors fitted with magnetic clutch and having a displacement capacity not exceeding the stated limit under the relevant tariff heading, limiting excise liability by exempting duty in excess of a prescribed per-compressor cap under the rule-making power in the Central Excise framework.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption limits payable duty on specified automotive gas compressors fitted with magnetic clutch per unit under tariff rules.
The Central Government exempts automotive gas compressors fitted with magnetic clutch and having a displacement capacity not exceeding the stated limit under the relevant tariff heading, limiting excise liability by exempting duty in excess of a prescribed per-compressor cap under the rule-making power in the Central Excise framework.
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