Excise duty exemption for beaters meeting IS specification removes whole central excise levy on specified tariff heading. Beaters conforming to Indian Standard Specification IS:273-1983 and classifiable under the relevant Central Excise Tariff heading are exempt from the whole excise duty leviable thereon, the relief being granted under rule 8(1) of the Central Excise Rules, 1944 by a specific notification and conditional on compliance with the referenced Indian Standard.
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 duty exemption for beaters meeting IS specification removes whole central excise levy on specified tariff heading.
Beaters conforming to Indian Standard Specification IS:273-1983 and classifiable under the relevant Central Excise Tariff heading are exempt from the whole excise duty leviable thereon, the relief being granted under rule 8(1) of the Central Excise Rules, 1944 by a specific notification and conditional on compliance with the referenced Indian Standard.
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