Excise duty exemption limits duty on certain radios to specified ad valorem rates under a Central Excise notification. The Central Government exempts radios under the tariff heading for radios from excise duty in excess of prescribed ad valorem ceilings, supplanting a prior notification and prescribing separate ad valorem ceilings for sets of one or two bands and for other sets as the operative limitation on excise liability.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption limits duty on certain radios to specified ad valorem rates under a Central Excise notification.
The Central Government exempts radios under the tariff heading for radios from excise duty in excess of prescribed ad valorem ceilings, supplanting a prior notification and prescribing separate ad valorem ceilings for sets of one or two bands and for other sets as the operative limitation on excise liability.
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