Excise duty exemption: self-adhesive plastic tapes exempted above specified ad valorem rate under central rules. The Central Government, under rule 8(1) of the Central Excise Rules, 1944, exempts self-adhesive tapes of plastics classifiable under sub-heading 3919.00 from that portion of excise duty in the Tariff schedule which exceeds twenty-five per cent ad valorem, thereby capping the effective duty liability on that tariff item at the stated ad valorem level.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption: self-adhesive plastic tapes exempted above specified ad valorem rate under central rules.
The Central Government, under rule 8(1) of the Central Excise Rules, 1944, exempts self-adhesive tapes of plastics classifiable under sub-heading 3919.00 from that portion of excise duty in the Tariff schedule which exceeds twenty-five per cent ad valorem, thereby capping the effective duty liability on that tariff item at the stated ad valorem level.
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