Set-off of duty allows adjustment where goods produced from duty-paid inputs are covered by substituted tariff entries. Amendment substitutes the tariff Table entry to apply set-off treatment where goods produced from duty-paid inputs are specified as tyres, tubes and flaps and items related to motor vehicles and tractors including agricultural tractors, enabling adjustment of excise duty on such outputs under the Central Excise rule-making power.
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Provisions expressly mentioned in the judgment/order text.
Set-off of duty allows adjustment where goods produced from duty-paid inputs are covered by substituted tariff entries.
Amendment substitutes the tariff Table entry to apply set-off treatment where goods produced from duty-paid inputs are specified as tyres, tubes and flaps and items related to motor vehicles and tractors including agricultural tractors, enabling adjustment of excise duty on such outputs under the Central Excise rule-making power.
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