Excise duty cap limits leviable duty on specified goods to prescribed rates, with retail price definition for eligibility. Central Government exempts specified excisable goods by capping leviable excise duty at the rates set in the Table, listing tariff references and descriptions with either nil liability or specified percentage rates; eligibility for shoes and bulbs depends on the good's retail sale price as defined, and the notification is noted as superseded by a subsequent notification.
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 cap limits leviable duty on specified goods to prescribed rates, with retail price definition for eligibility.
Central Government exempts specified excisable goods by capping leviable excise duty at the rates set in the Table, listing tariff references and descriptions with either nil liability or specified percentage rates; eligibility for shoes and bulbs depends on the good's retail sale price as defined, and the notification is noted as superseded by a subsequent notification.
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