Exemption of additional excise duty where sugar, tobacco and woollen fabrics are wholly exempt from basic excise duty. Notification exempts sugar, tobacco and woollen fabrics falling under the tariff schedule from the whole of the additional duty of excise where those goods are for the time being wholly exempt from basic excise duty, creating conditional relief that links additional duty liability to the contemporaneous existence of basic excise liability.
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Provisions expressly mentioned in the judgment/order text.
Exemption of additional excise duty where sugar, tobacco and woollen fabrics are wholly exempt from basic excise duty.
Notification exempts sugar, tobacco and woollen fabrics falling under the tariff schedule from the whole of the additional duty of excise where those goods are for the time being wholly exempt from basic excise duty, creating conditional relief that links additional duty liability to the contemporaneous existence of basic excise liability.
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