Exemption for sugar confectionery: excess excise duty above a capped ad valorem rate is relieved. The Central Government exempts sugar confectionery under the specified tariff sub-headings from so much of the excise duty as exceeds the amount calculated at a fixed ad valorem rate, exercised under the enabling provision of the Central Excise Rules and operating to cap the effective duty payable under the Central Excise Tariff Act.
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.
Exemption for sugar confectionery: excess excise duty above a capped ad valorem rate is relieved.
The Central Government exempts sugar confectionery under the specified tariff sub-headings from so much of the excise duty as exceeds the amount calculated at a fixed ad valorem rate, exercised under the enabling provision of the Central Excise Rules and operating to cap the effective duty payable under the Central Excise Tariff Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.