Special excise duty cap preserved - exemption limits duties to pre Act levy levels for listed tariff goods. The notification, invoking the Central Excise Rules and the Finance Act transitional provision, exempts tariffed goods from any special excise duty in excess of the duty that was leviable immediately before the commencement of the Central Excise Tariff Act, 1985, and applies to goods listed in the attached Schedule, taking effect on the Act's commencement date.
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.
Special excise duty cap preserved - exemption limits duties to pre Act levy levels for listed tariff goods.
The notification, invoking the Central Excise Rules and the Finance Act transitional provision, exempts tariffed goods from any special excise duty in excess of the duty that was leviable immediately before the commencement of the Central Excise Tariff Act, 1985, and applies to goods listed in the attached Schedule, taking effect on the Act's commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
