Excise exemption for silicon removes excise duty on silicon falling under specified tariff headings under excise regime The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, exempts silicon in all forms falling under the specified tariff sub-headings from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985; the exemption applies to silicon described under those tariff entries.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for silicon removes excise duty on silicon falling under specified tariff headings under excise regime
The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, exempts silicon in all forms falling under the specified tariff sub-headings from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985; the exemption applies to silicon described under those tariff entries.
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