Exemption from additional excise duty limits levies on specified Chapter 59 goods to prescribed per area rates plus base fabric duty. Exemption limits additional excise duty on certain Chapter 59 goods to specified per square metre amounts and disapplies any additional duty in excess of those amounts; the specified per area charge is payable plus any duty leviable on base fabrics if not already paid.
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.
Exemption from additional excise duty limits levies on specified Chapter 59 goods to prescribed per area rates plus base fabric duty.
Exemption limits additional excise duty on certain Chapter 59 goods to specified per square metre amounts and disapplies any additional duty in excess of those amounts; the specified per area charge is payable plus any duty leviable on base fabrics if not already paid.
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