Excise duty exemption: prescribed effective rates cap duty on listed goods, exempting any excess from Central Excise. Notification No. 03/2005-CE (24-02-2005) limits Central Excise duty on specified goods by prescribing an effective rate of duty; any duty in excess of that rate is exempt. The notification lists tariff-classified items granted nil or reduced effective rates-including selected foodstuffs, medicaments, chemical contraceptives, raw materials and utilities consumed within factories, nuclear fuel, certain papers for educational and Braille use, and specified components or waste used in manufacture-and applies packaging or use conditions such as 'not put up in unit containers' or 'used within factory of production.'
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 exemption: prescribed effective rates cap duty on listed goods, exempting any excess from Central Excise.
Notification No. 03/2005-CE (24-02-2005) limits Central Excise duty on specified goods by prescribing an effective rate of duty; any duty in excess of that rate is exempt. The notification lists tariff-classified items granted nil or reduced effective rates-including selected foodstuffs, medicaments, chemical contraceptives, raw materials and utilities consumed within factories, nuclear fuel, certain papers for educational and Braille use, and specified components or waste used in manufacture-and applies packaging or use conditions such as "not put up in unit containers" or "used within factory of production."
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