Excise duty relief for gelatine and glue flakes: excess and special duties not required where short levied under prevailing practice. Direction that payment of the excess portion of excise duty and the whole of the special duty shall not be required in respect of gelatine and glue flakes falling under Tariff Item 15A where, due to a generally prevalent administrative practice during the specified period, such duty was short levied and the special duty was not levied, the Government exercising its statutory remission power to relieve those affected transactions.
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Provisions expressly mentioned in the judgment/order text.
Excise duty relief for gelatine and glue flakes: excess and special duties not required where short levied under prevailing practice.
Direction that payment of the excess portion of excise duty and the whole of the special duty shall not be required in respect of gelatine and glue flakes falling under Tariff Item 15A where, due to a generally prevalent administrative practice during the specified period, such duty was short levied and the special duty was not levied, the Government exercising its statutory remission power to relieve those affected transactions.
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