Excise exemption for preserved latex and related rubber products confirms non-requirement to pay historical excise duty. The Government directed that excise duty shall not be required to be paid on preserved latex, latex concentrates, smoked rubber sheets, crepe rubber and crump rubber which, under a generally prevalent administrative practice, were not being levied to excise duty during the specified historical period prior to the Central Excise Tariff Act, 1985, thereby relieving such goods of duty that would otherwise have been payable but for 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.
Excise exemption for preserved latex and related rubber products confirms non-requirement to pay historical excise duty.
The Government directed that excise duty shall not be required to be paid on preserved latex, latex concentrates, smoked rubber sheets, crepe rubber and crump rubber which, under a generally prevalent administrative practice, were not being levied to excise duty during the specified historical period prior to the Central Excise Tariff Act, 1985, thereby relieving such goods of duty that would otherwise have been payable but for that practice.
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