Levy of duty of Excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) - 016/2003 - Central Excise - Non Tariff
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Excise duty non levy for vending machine dispensed softy ice cream and beverages relieved for specified retrospective period. The Central Government directed that the whole of the excise duty payable on softy ice cream and non alcoholic beverages dispensed through vending machines, which was not levied pursuant to an established practice, shall not be required to be paid in respect of such products for the retrospective period during which that practice operated.
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 levy for vending machine dispensed softy ice cream and beverages relieved for specified retrospective period.
The Central Government directed that the whole of the excise duty payable on softy ice cream and non alcoholic beverages dispensed through vending machines, which was not levied pursuant to an established practice, shall not be required to be paid in respect of such products for the retrospective period during which that practice operated.
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