Excise duty exemption for reprocessed plastic granules cleared from export units to domestic market prevents retrospective duty recovery. The Government records a prevailing practice of non levy of excise duty on reprocessed plastic granules manufactured by hundred per cent export oriented undertakings and free trade zone units when cleared into the Domestic Tariff Area, and directs that excise duty shall not be required to be paid in respect of such granules on which duty was not levied in accordance with that practice during the specified period.
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 exemption for reprocessed plastic granules cleared from export units to domestic market prevents retrospective duty recovery.
The Government records a prevailing practice of non levy of excise duty on reprocessed plastic granules manufactured by hundred per cent export oriented undertakings and free trade zone units when cleared into the Domestic Tariff Area, and directs that excise duty shall not be required to be paid in respect of such granules on which duty was not levied in accordance with that practice during the specified period.
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