Seeks to provide effective rates wherever duty rate has been reduced in the Second Schedule to the Central Excise Tariff Act, 1985. - 018/2002 - Central Excise - Tariff
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Excise duty exemption reduces payable duty to notified nil rates for specified tariff entries under the Second Schedule. Notification exempts specified goods in the Second Schedule to the Central Excise Tariff Act, 1985 from so much of the excise duty as exceeds the amount calculable at the rates set out in the notification's table; the table converts the prescribed tariff duty into the notified effective rate, which in this instrument is nil for the listed chapters, headings or sub headings.
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 reduces payable duty to notified nil rates for specified tariff entries under the Second Schedule.
Notification exempts specified goods in the Second Schedule to the Central Excise Tariff Act, 1985 from so much of the excise duty as exceeds the amount calculable at the rates set out in the notification's table; the table converts the prescribed tariff duty into the notified effective rate, which in this instrument is nil for the listed chapters, headings or sub headings.
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