Exemption for cellulose xanthate: non-payment of excise and special duty where prior administrative practice omitted levy. Exemption directed for cellulose xanthate used in viscose fibre manufacture where administrative practice resulted in non-levy of excise duty and special excise duty during a specified historical period; the Government directs that the whole of those duties shall not be required to be paid in respect of cellulose xanthate on which the duties were not levied pursuant to that practice.
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 cellulose xanthate: non-payment of excise and special duty where prior administrative practice omitted levy.
Exemption directed for cellulose xanthate used in viscose fibre manufacture where administrative practice resulted in non-levy of excise duty and special excise duty during a specified historical period; the Government directs that the whole of those duties shall not be required to be paid in respect of cellulose xanthate on which the duties were not levied pursuant to that practice.
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 
