Excise duty exemption caps payable duty for listed tariff items by prescribing reduced levy rates through notification. Exemption caps excise duty on specified goods by disapplying any duty in excess of amounts calculated at the reduced rates listed in the Table. The Table pairs tariff sub-headings with goods descriptions and the corresponding reduced levy, including nil and ad valorem entries, and the measure is enacted under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 as a notification-based tariff relief.
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 duty exemption caps payable duty for listed tariff items by prescribing reduced levy rates through notification.
Exemption caps excise duty on specified goods by disapplying any duty in excess of amounts calculated at the reduced rates listed in the Table. The Table pairs tariff sub-headings with goods descriptions and the corresponding reduced levy, including nil and ad valorem entries, and the measure is enacted under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 as a notification-based tariff relief.
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