Excise exemption for synthetic tops removes duty where component fibre or tow has already borne excise or additional customs duty. Synthetic tops under heading 55.01 are exempt from the whole duty of excise leviable under section 3, provided such tops are made from fibre or tow on which excise duty or the additional customs duty under section 3 of the Customs Tariff Act has already been paid, making the exemption conditional on prior payment of duty on the input material.
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 synthetic tops removes duty where component fibre or tow has already borne excise or additional customs duty.
Synthetic tops under heading 55.01 are exempt from the whole duty of excise leviable under section 3, provided such tops are made from fibre or tow on which excise duty or the additional customs duty under section 3 of the Customs Tariff Act has already been paid, making the exemption conditional on prior payment of duty on the input material.
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