Excise duty exemption: specified tariff items liable only to reduced rates, subject to manufacture-from tea or coffee condition. Notification limits excise duty on listed tariff subheadings in Chapters 9 and 21 by exempting duty in excess of amounts calculated at specified reduced rates; the Table prescribes the reduced rate for each subheading and imposes conditions for certain entries that the goods be manufactured from designated tea or coffee inputs on which excise has already been paid.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption: specified tariff items liable only to reduced rates, subject to manufacture-from tea or coffee condition.
Notification limits excise duty on listed tariff subheadings in Chapters 9 and 21 by exempting duty in excess of amounts calculated at specified reduced rates; the Table prescribes the reduced rate for each subheading and imposes conditions for certain entries that the goods be manufactured from designated tea or coffee inputs on which excise has already been paid.
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