Excise duty practice based relief prevents collection of duties where excise and special duties were not levied under prevailing practice. Direction records an administrative practice under which the duty of excise and special duty of excise on polyacrilonitrile powder used in the factory of production for manufacture of acrylic fibre were not being levied for a specified period, and accordingly directs that those duties shall not be required to be paid in respect of such powder on which they were not levied in accordance with that practice.
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 practice based relief prevents collection of duties where excise and special duties were not levied under prevailing practice.
Direction records an administrative practice under which the duty of excise and special duty of excise on polyacrilonitrile powder used in the factory of production for manufacture of acrylic fibre were not being levied for a specified period, and accordingly directs that those duties shall not be required to be paid in respect of such powder on which they were not levied in accordance with that practice.
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