Ad valorem excise exemption caps duty on listed tariff entries, limiting excise to specified ad valorem or unit rates. Ad valorem excise exemption caps central excise duty on enumerated tariff entries to the rates shown in the Table, with column (3) treated as the ad valorem rate unless specified otherwise, and exempts duty in excess of those specified rates for the listed Chapters, headings and sub-headings; a later notification rescinded this measure.
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Provisions expressly mentioned in the judgment/order text.
Ad valorem excise exemption caps duty on listed tariff entries, limiting excise to specified ad valorem or unit rates.
Ad valorem excise exemption caps central excise duty on enumerated tariff entries to the rates shown in the Table, with column (3) treated as the ad valorem rate unless specified otherwise, and exempts duty in excess of those specified rates for the listed Chapters, headings and sub-headings; a later notification rescinded this measure.
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