Excise duty exemptions limit liability for specified tariffed goods to prescribed rates, with select items exempted or charged ad valorem. Exempts specified goods under designated tariff headings from excise duty in excess of the rates set in the notification Table, with certain items attracting nil duty and others specified ad valorem rates. The Table enumerates covered descriptions-including parts of pens, modified vegetable fats and oils, non alcoholic beverages with added sweetener or flavoring, defined bulk drugs, coffee powder, certain clothing accessories, polyurethanes and petroleum jelly-and assigns the operative duty treatment for each.
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 exemptions limit liability for specified tariffed goods to prescribed rates, with select items exempted or charged ad valorem.
Exempts specified goods under designated tariff headings from excise duty in excess of the rates set in the notification Table, with certain items attracting nil duty and others specified ad valorem rates. The Table enumerates covered descriptions-including parts of pens, modified vegetable fats and oils, non alcoholic beverages with added sweetener or flavoring, defined bulk drugs, coffee powder, certain clothing accessories, polyurethanes and petroleum jelly-and assigns the operative duty treatment for each.
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