Excise duty non-levy on vending-machine aerated waters: no payment required where past practice prevented levy. The Government, satisfied that a practice of non-levy existed for aerated waters prepared and dispensed by vending machines classified under the specified tariff headings, directed under section 11C that excise duty chargeable under section 3 shall not be required to be paid in respect of such aerated waters for the historical period during which the duty was not levied in accordance with that practice.
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Provisions expressly mentioned in the judgment/order text.
Excise duty non-levy on vending-machine aerated waters: no payment required where past practice prevented levy.
The Government, satisfied that a practice of non-levy existed for aerated waters prepared and dispensed by vending machines classified under the specified tariff headings, directed under section 11C that excise duty chargeable under section 3 shall not be required to be paid in respect of such aerated waters for the historical period during which the duty was not levied in accordance with that practice.
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