Input-based duty exemption: specified final products relieved to the extent of duty already paid on listed inputs. Exemption relieves specified final products from excise duty to the extent of duty already paid on specified inputs used in their manufacture, by equating duty payable on the finished goods with duty or additional duty previously paid on the listed inputs; the relief applies only where inputs and final products and their tariff headings are expressly listed in the notification table.
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.
Input-based duty exemption: specified final products relieved to the extent of duty already paid on listed inputs.
Exemption relieves specified final products from excise duty to the extent of duty already paid on specified inputs used in their manufacture, by equating duty payable on the finished goods with duty or additional duty previously paid on the listed inputs; the relief applies only where inputs and final products and their tariff headings are expressly listed in the notification table.
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