Excise duty exemption for specified zinc goods where inputs are duty-paid, subject to no input credit and primary producer exclusion. Exemption permits specified zinc goods to be relieved of excise duty exceeding prescribed rates when made from inputs on which excise or additional customs duty has already been paid, subject to the condition that no input duty credit has been claimed under the designated rules; the measure excludes zinc produced by a primary producer and deems most in-country input stocks to be duty-paid unless clearly non-duty-paid.
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 zinc goods where inputs are duty-paid, subject to no input credit and primary producer exclusion.
Exemption permits specified zinc goods to be relieved of excise duty exceeding prescribed rates when made from inputs on which excise or additional customs duty has already been paid, subject to the condition that no input duty credit has been claimed under the designated rules; the measure excludes zinc produced by a primary producer and deems most in-country input stocks to be duty-paid unless clearly non-duty-paid.
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