Excise duty exemption for nuts removes central excise levy on cashew nuts and ground nuts under specified tariff sub heading. Exempts nuts, including cashew nuts and ground nuts, falling under the tariff sub heading for nuts from the whole of the duty of excise leviable under the Central Excise Tariff Act, 1985, by a notification issued under rule 8(1) of the Central Excise Rules, 1944, which also supersedes the earlier notification and specifies its commencement date.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for nuts removes central excise levy on cashew nuts and ground nuts under specified tariff sub heading.
Exempts nuts, including cashew nuts and ground nuts, falling under the tariff sub heading for nuts from the whole of the duty of excise leviable under the Central Excise Tariff Act, 1985, by a notification issued under rule 8(1) of the Central Excise Rules, 1944, which also supersedes the earlier notification and specifies its commencement date.
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