Exemption from special excise duty on imported goods removes the additional duty component equivalent to domestic special excise. Central Government exempts all goods in the First Schedule to the Customs Tariff Act from the portion of additional duty on imports that is equivalent to the special duty of excise on like goods produced or manufactured in India, exercising powers under section 25(1) of the Customs Act and relying on the provisional force of the Finance Bill's declaration under the Provisional Collection of Taxes Act.
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.
Exemption from special excise duty on imported goods removes the additional duty component equivalent to domestic special excise.
Central Government exempts all goods in the First Schedule to the Customs Tariff Act from the portion of additional duty on imports that is equivalent to the special duty of excise on like goods produced or manufactured in India, exercising powers under section 25(1) of the Customs Act and relying on the provisional force of the Finance Bill's declaration under the Provisional Collection of Taxes Act.
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