Excise exemption prevents collection of excess duty short levied on matches due to a prevailing packaging practice. The Government directed that the portion of excise duty payable in excess of the rate which would have applied under the earlier notification shall not be required to be paid in respect of matches on which that excess portion was short levied during the identified period, as a consequence of a prevailing practice involving use of power manufactured cardboard boxes.
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 prevents collection of excess duty short levied on matches due to a prevailing packaging practice.
The Government directed that the portion of excise duty payable in excess of the rate which would have applied under the earlier notification shall not be required to be paid in respect of matches on which that excess portion was short levied during the identified period, as a consequence of a prevailing practice involving use of power manufactured cardboard boxes.
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