Nil rate of duty inclusion expands central excise exemption scope by expressly adding 'chargeable to nil rate of duty'. The Central Excise (15th Amendment) Rules, 1986 insert the words 'or chargeable to nil rate of duty' into rule 57D(2) immediately after the words 'for the time being exempt from the whole of the duty of excise leviable thereon,' thereby extending the provision to include goods chargeable to a nil rate of duty. The amendment takes effect on publication in the Official Gazette under the rule making power conferred by the excise statute.
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Provisions expressly mentioned in the judgment/order text.
Nil rate of duty inclusion expands central excise exemption scope by expressly adding 'chargeable to nil rate of duty'.
The Central Excise (15th Amendment) Rules, 1986 insert the words "or chargeable to nil rate of duty" into rule 57D(2) immediately after the words "for the time being exempt from the whole of the duty of excise leviable thereon," thereby extending the provision to include goods chargeable to a nil rate of duty. The amendment takes effect on publication in the Official Gazette under the rule making power conferred by the excise statute.
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