Excise duty exemption: floor coverings not charged where established practice led to non-levy during the specified period. The Central Government directs that where an established practice resulted in non-levy of excise duty and special duty of excise on floor coverings manufactured without ordinarily machine-aided processes during a specified past period, the full excise and special duties that would otherwise have been payable shall not be required to be paid for those floor coverings to which that practice applied.
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: floor coverings not charged where established practice led to non-levy during the specified period.
The Central Government directs that where an established practice resulted in non-levy of excise duty and special duty of excise on floor coverings manufactured without ordinarily machine-aided processes during a specified past period, the full excise and special duties that would otherwise have been payable shall not be required to be paid for those floor coverings to which that practice applied.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
