Excise exemption by tariff heading limits duty to specified rates for listed goods, subject to stated conditional requirements. The notification exempts specified goods by tariff heading from excise duty to the extent the duty exceeds the amount calculated at the rate shown in the Table; the Table identifies heading numbers, descriptions, applicable rates and conditions. Listed items include marble, paper waste and scrap, flax and ramie fibres, unprocessed cotton belting, non-electric smoothing irons, hurricane lanterns and gas mantles. Certain exemptions are conditional, notably that paper waste or scrap qualifies for nil rate only if appropriate excise or additional duty has been paid on the originating paper or paper board (market purchase deemed to suffice), and gas mantle exemption applies when intended for kerosene pressure lanterns.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption by tariff heading limits duty to specified rates for listed goods, subject to stated conditional requirements.
The notification exempts specified goods by tariff heading from excise duty to the extent the duty exceeds the amount calculated at the rate shown in the Table; the Table identifies heading numbers, descriptions, applicable rates and conditions. Listed items include marble, paper waste and scrap, flax and ramie fibres, unprocessed cotton belting, non-electric smoothing irons, hurricane lanterns and gas mantles. Certain exemptions are conditional, notably that paper waste or scrap qualifies for nil rate only if appropriate excise or additional duty has been paid on the originating paper or paper board (market purchase deemed to suffice), and gas mantle exemption applies when intended for kerosene pressure lanterns.
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