Excise exemption: pigment dye stuffs duty limited to an ad valorem cap, excess duty waived by central notification. The Central Government, under rule 8(1) of the Central Excise Rules, 1944, exempts goods classified as pigment dye stuffs in the Central Excise Tariff from so much of the excise duty leviable as exceeds the amount calculated at a specified ad valorem rate, thereby capping the effective duty payable on those tariff classified goods and precluding collection of duty beyond that cap.
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 exemption: pigment dye stuffs duty limited to an ad valorem cap, excess duty waived by central notification.
The Central Government, under rule 8(1) of the Central Excise Rules, 1944, exempts goods classified as pigment dye stuffs in the Central Excise Tariff from so much of the excise duty leviable as exceeds the amount calculated at a specified ad valorem rate, thereby capping the effective duty payable on those tariff classified goods and precluding collection of duty beyond that cap.
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