Exemption for travel goods limits excise liability to a capped ad valorem rate, excluding predominantly plastic items. Exemption caps excise liability for travel articles falling under the tariff subheading for travel goods by waiving duty in excess of a specified ad valorem rate, excluding goods made predominantly of plastics, and is effected under rule-making authority in the Central Excise Rules.
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Provisions expressly mentioned in the judgment/order text.
Exemption for travel goods limits excise liability to a capped ad valorem rate, excluding predominantly plastic items.
Exemption caps excise liability for travel articles falling under the tariff subheading for travel goods by waiving duty in excess of a specified ad valorem rate, excluding goods made predominantly of plastics, and is effected under rule-making authority in the Central Excise Rules.
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