Excise duty non-requirement on single yarn consumed captively: duty need not be paid for consignments affected by the prior non-levy practice. The Government directs that excise duty otherwise payable on single yarn classifiable under the tariff chapter and consumed captively to produce double or multifold yarn shall not be required to be paid in respect of those consignments on which duty was not being levied due to a generally prevalent practice during the specified historical period; the direction is issued under statutory executive power and limited to such captive consumption cases.
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 non-requirement on single yarn consumed captively: duty need not be paid for consignments affected by the prior non-levy practice.
The Government directs that excise duty otherwise payable on single yarn classifiable under the tariff chapter and consumed captively to produce double or multifold yarn shall not be required to be paid in respect of those consignments on which duty was not being levied due to a generally prevalent practice during the specified historical period; the direction is issued under statutory executive power and limited to such captive consumption cases.
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