Excise duty exemption limits liability on specified goods to the notified rates, reducing excise above those rates. Notification caps excise duty on listed tariff sub-headings by exempting goods from any portion of duty that exceeds the amount computed at the specified rate in the annexed Table, thereby limiting liability for items such as edible vegetables and fruits, certain beverages, coal, leather and umbrellas to the rates shown against each sub-heading.
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 liability on specified goods to the notified rates, reducing excise above those rates.
Notification caps excise duty on listed tariff sub-headings by exempting goods from any portion of duty that exceeds the amount computed at the specified rate in the annexed Table, thereby limiting liability for items such as edible vegetables and fruits, certain beverages, coal, leather and umbrellas to the rates shown against each sub-heading.
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