Excise exemption for intermediate goods used in imitation jewellery; retroactive relief where duty was not levied under prevailing practice. The Central Government directs that the whole of the duty of excise payable on intermediate goods under chapter 28 arising during the manufacture of imitation jewellery under chapter 71, but for the prevailing non-levy practice, shall not be required to be paid in respect of such intermediate goods on which duty was not being 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 exemption for intermediate goods used in imitation jewellery; retroactive relief where duty was not levied under prevailing practice.
The Central Government directs that the whole of the duty of excise payable on intermediate goods under chapter 28 arising during the manufacture of imitation jewellery under chapter 71, but for the prevailing non-levy practice, shall not be required to be paid in respect of such intermediate goods on which duty was not being levied in accordance with that practice.
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