Effective rate of duty capped for goods formerly under the prior tariff item, exempting excess excise duty until notification expiry. Exempts goods formerly classifiable under Tariff Item 68 from any excise duty in excess of the rate leviable immediately before the Central Excise Tariff Act, 1985; the exemption reduces the new tariff duty to the effective rate under the Central Excises and Salt Act, 1944 as adjusted by the notifications listed in Annexure-II and applies from the Act's commencement until 28 February 1986.
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.
Effective rate of duty capped for goods formerly under the prior tariff item, exempting excess excise duty until notification expiry.
Exempts goods formerly classifiable under Tariff Item 68 from any excise duty in excess of the rate leviable immediately before the Central Excise Tariff Act, 1985; the exemption reduces the new tariff duty to the effective rate under the Central Excises and Salt Act, 1944 as adjusted by the notifications listed in Annexure-II and applies from the Act's commencement until 28 February 1986.
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