Excise duty exemption for kum kum and kajal limits liability depending on whether manufacture uses power-assisted processes or not. Exemption limits excise duty on specified kum kum and kajal by capping payable duty at reduced rates: goods whose manufacture does not ordinarily involve power-assisted processes attract nil duty under the reduced-rate column, while other goods attract a higher reduced rate, establishing two eligibility categories and capping excise liability accordingly.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for kum kum and kajal limits liability depending on whether manufacture uses power-assisted processes or not.
Exemption limits excise duty on specified kum kum and kajal by capping payable duty at reduced rates: goods whose manufacture does not ordinarily involve power-assisted processes attract nil duty under the reduced-rate column, while other goods attract a higher reduced rate, establishing two eligibility categories and capping excise liability accordingly.
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