Excise duty exemption for specified edible products; exported instant tea allowed only if duty was paid on input tea. The Central Government exempts specified chutney and exported instant tea from the whole of excise duty under the central excise statute, provided that excise duty has already been paid on the tea used as input in manufacture; the notification, issued under the Central Excise Rules, supersedes the earlier notification and states its date of commencement.
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 exemption for specified edible products; exported instant tea allowed only if duty was paid on input tea.
The Central Government exempts specified chutney and exported instant tea from the whole of excise duty under the central excise statute, provided that excise duty has already been paid on the tea used as input in manufacture; the notification, issued under the Central Excise Rules, supersedes the earlier notification and states its date of commencement.
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