Excise duty exemption for specified goods limits leviable duty to prescribed tariff rates, subject to stated conditions. Exemption from excise duty is granted for specified goods under listed tariff headings, limiting duty to the amount calculated at the Table rates and subject to any conditions set out for each entry; the Table specifies headings, descriptions, the rate benchmark (including references to duties on corresponding yarns or fabrics) and any particular conditions such as marking requirements.
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 for specified goods limits leviable duty to prescribed tariff rates, subject to stated conditions.
Exemption from excise duty is granted for specified goods under listed tariff headings, limiting duty to the amount calculated at the Table rates and subject to any conditions set out for each entry; the Table specifies headings, descriptions, the rate benchmark (including references to duties on corresponding yarns or fabrics) and any particular conditions such as marking requirements.
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