Excise duty exemptions establish specified effective ad valorem rates and conditional nil or reduced duties across tariff chapters. Notification No. 5/99 reduces excise and special duty for specified goods in Chapters 1-96 by exempting the portion of duty in excess of the rates shown in the Table, with those rates treated as ad valorem unless otherwise specified. The Table enumerates tariff entries with effective rates (including Nil), cross references to Annexure conditions, and thematic Lists that identify eligible goods. Entitlement is frequently conditional on non availment of specified input credit, certified intended use, compliance with Chapter X procedures for off factory use, quantitative or value ceilings, and prescribed documentary or return requirements.
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 exemptions establish specified effective ad valorem rates and conditional nil or reduced duties across tariff chapters.
Notification No. 5/99 reduces excise and special duty for specified goods in Chapters 1-96 by exempting the portion of duty in excess of the rates shown in the Table, with those rates treated as ad valorem unless otherwise specified. The Table enumerates tariff entries with effective rates (including Nil), cross references to Annexure conditions, and thematic Lists that identify eligible goods. Entitlement is frequently conditional on non availment of specified input credit, certified intended use, compliance with Chapter X procedures for off factory use, quantitative or value ceilings, and prescribed documentary or return requirements.
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