Excise exemption for alcohols removes excise duty under governing rules, exempting specified tariff-classified alcohols from levy. The Central Government, exercising powers under the Central Excise Rules, exempts alcohols falling within the specified tariff subheading from the whole of the excise duty leviable under the Central Excise statute; the exemption operates by notification and takes effect from the day following issuance, relieving those tariff-classified alcohol products from duty.
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 for alcohols removes excise duty under governing rules, exempting specified tariff-classified alcohols from levy.
The Central Government, exercising powers under the Central Excise Rules, exempts alcohols falling within the specified tariff subheading from the whole of the excise duty leviable under the Central Excise statute; the exemption operates by notification and takes effect from the day following issuance, relieving those tariff-classified alcohol products from duty.
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