Excise duty non-recovery on carded wool affirmed where prior practice omitted levy, relieving liability for that period. Government directed that excise duty on carded wool ('lefa') intended for hand-spun yarn, classified under the Central Excise Tariff, shall not be required to be paid in respect of instances during the relevant historical period where a prevailing practice resulted in non-levy of duty, the direction being issued pursuant to statutory excise powers.
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 non-recovery on carded wool affirmed where prior practice omitted levy, relieving liability for that period.
Government directed that excise duty on carded wool ('lefa') intended for hand-spun yarn, classified under the Central Excise Tariff, shall not be required to be paid in respect of instances during the relevant historical period where a prevailing practice resulted in non-levy of duty, the direction being issued pursuant to statutory excise powers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
