Excise duty exemption limits excess liability on synthetic dye-stuffs, subject to exclusion for manufacturers with prior unformulated clearances. Exempts synthetic organic dye-stuffs falling under the notified tariff entry from central excise duty to the extent that duty exceeds an amount calculated at a 35% ad valorem rate, with an explicit exclusion for manufacturers who cleared the dyes in unformulated, unstandardised or unprepared form for home consumption on payment of duty during the stated reference period, enacted under sub rule (1) of rule 8 of the Central Excise Rules, 1944.
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 limits excess liability on synthetic dye-stuffs, subject to exclusion for manufacturers with prior unformulated clearances.
Exempts synthetic organic dye-stuffs falling under the notified tariff entry from central excise duty to the extent that duty exceeds an amount calculated at a 35% ad valorem rate, with an explicit exclusion for manufacturers who cleared the dyes in unformulated, unstandardised or unprepared form for home consumption on payment of duty during the stated reference period, enacted under sub rule (1) of rule 8 of the Central Excise Rules, 1944.
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