Excise exemption for gudaku where duty paid on tobacco powder used in manufacture allows set off against leviable excise. The notification exempts gudaku, falling under the specified tariff sub heading, from excise duty to the extent equivalent to duty already paid on tobacco powder used in its manufacture, permitting set off of duty paid on the input against the duty otherwise leviable on the finished product and thereby preventing double taxation of that input.
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.
Excise exemption for gudaku where duty paid on tobacco powder used in manufacture allows set off against leviable excise.
The notification exempts gudaku, falling under the specified tariff sub heading, from excise duty to the extent equivalent to duty already paid on tobacco powder used in its manufacture, permitting set off of duty paid on the input against the duty otherwise leviable on the finished product and thereby preventing double taxation of that input.
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