Excise exemption for aluminium sheets: prior non-levy practice relieves payment of excise and special duty for affected manufacturing periods. The government directs that the whole of the duty of excise and the special duty payable on specified aluminium sheets, where such duties were not levied due to an established administrative practice during the identified historical periods, shall not be required to be paid; the relief applies only to those aluminium sheets and manufacturing circumstances specified, and relieves liability that would otherwise have arisen but for the prior non-levy 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.
Excise exemption for aluminium sheets: prior non-levy practice relieves payment of excise and special duty for affected manufacturing periods.
The government directs that the whole of the duty of excise and the special duty payable on specified aluminium sheets, where such duties were not levied due to an established administrative practice during the identified historical periods, shall not be required to be paid; the relief applies only to those aluminium sheets and manufacturing circumstances specified, and relieves liability that would otherwise have arisen but for the prior non-levy practice.
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