Excise duty definitions amended: broader duty categories specified and prior percentage restriction removed by notification. The notification amends earlier wording on credit entitlement by removing the explicit ninety-five percent ceiling and substituting a broader reference to credit of duty; it replaces prior enumerative language with a list of specified levy categories-duties in the First and Second Schedules to the Central Excise Tariff Act, additional duties under textile and special-importance enactments, and an equivalent additional duty under the Customs Tariff Act-and omits the second proviso of the original notification.
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Provisions expressly mentioned in the judgment/order text.
Excise duty definitions amended: broader duty categories specified and prior percentage restriction removed by notification.
The notification amends earlier wording on credit entitlement by removing the explicit ninety-five percent ceiling and substituting a broader reference to credit of duty; it replaces prior enumerative language with a list of specified levy categories-duties in the First and Second Schedules to the Central Excise Tariff Act, additional duties under textile and special-importance enactments, and an equivalent additional duty under the Customs Tariff Act-and omits the second proviso of the original notification.
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