Excise duty exemption limits levy on Chapter 27 goods cleared from a specific refinery location, subject to delegated notification conditions. Exemption limits excise liability for goods in Chapter 27 cleared from Assam Oil Division, Indian Oil Corporation, Digboi, by capping the effective duty to a fixed portion of the tariff duty otherwise leviable under the Central Excise schedules, subject to other notifications issued under the delegated powers of the Central Excise statute and any conditions contained therein.
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 limits levy on Chapter 27 goods cleared from a specific refinery location, subject to delegated notification conditions.
Exemption limits excise liability for goods in Chapter 27 cleared from Assam Oil Division, Indian Oil Corporation, Digboi, by capping the effective duty to a fixed portion of the tariff duty otherwise leviable under the Central Excise schedules, subject to other notifications issued under the delegated powers of the Central Excise statute and any conditions contained therein.
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