No Excise Duty on certain bicycle parts where prior administrative practice resulted in non-levy, relieving past liability. The government directed No Excise Duty be payable for a prior short period on bicycle parts where an established administrative practice resulted in non-levy of duty under the Central Excise framework, applying to parts within the relevant tariff headings and confined to transactions actually subject to that practice.
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Provisions expressly mentioned in the judgment/order text.
No Excise Duty on certain bicycle parts where prior administrative practice resulted in non-levy, relieving past liability.
The government directed No Excise Duty be payable for a prior short period on bicycle parts where an established administrative practice resulted in non-levy of duty under the Central Excise framework, applying to parts within the relevant tariff headings and confined to transactions actually subject to that practice.
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