Excise duty exemption for kerosene and wood-burning stoves removes levy under the Central Excise Tariff framework. The central government exempts kerosene burners, kerosene stoves and wood-burning stoves falling under the relevant Tariff headings from the whole of the excise duty leviable thereon, removing duty liability for those goods as classified under the Schedule to the Central Excise Tariff Act.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for kerosene and wood-burning stoves removes levy under the Central Excise Tariff framework.
The central government exempts kerosene burners, kerosene stoves and wood-burning stoves falling under the relevant Tariff headings from the whole of the excise duty leviable thereon, removing duty liability for those goods as classified under the Schedule to the Central Excise Tariff Act.
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