Excise duty exemption limits liability for specified glass products by capping duty at prescribed per thickness rates. Notification exempts specified glass goods under rule 8(1) of the Central Excise Rules, 1944 by capping excise duty at fixed per millimetre thickness per square metre rates for listed tariff sub headings; any duty in excess of the amount calculated at those rates is exempt. The Table specifies product categories (tinted and non tinted flat glass, worked glass of heading 70.02, toughened safety glass, laminated safety glass, and glass mirrors) and the corresponding capped rate basis per millimetre thickness or part thereof per square metre.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption limits liability for specified glass products by capping duty at prescribed per thickness rates.
Notification exempts specified glass goods under rule 8(1) of the Central Excise Rules, 1944 by capping excise duty at fixed per millimetre thickness per square metre rates for listed tariff sub headings; any duty in excess of the amount calculated at those rates is exempt. The Table specifies product categories (tinted and non tinted flat glass, worked glass of heading 70.02, toughened safety glass, laminated safety glass, and glass mirrors) and the corresponding capped rate basis per millimetre thickness or part thereof per square metre.
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