Exemption from special excise duty for all excisable goods under the Central Excise Tariff, effected via Finance Act powers. Using powers under sub rule (1) of rule 8 of the Central Excise Rules, read with sub section (4) of section 53 of the Finance Act, the Central Government exempts goods falling under the Schedule to the Central Excise Tariff Act from the whole of the special duty of excise leviable under the said provision, by notification.
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 from special excise duty for all excisable goods under the Central Excise Tariff, effected via Finance Act powers.
Using powers under sub rule (1) of rule 8 of the Central Excise Rules, read with sub section (4) of section 53 of the Finance Act, the Central Government exempts goods falling under the Schedule to the Central Excise Tariff Act from the whole of the special duty of excise leviable under the said provision, by notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.