https://www.taxtmi.com/caselaws?id=95551 An exemption notification issued under Section 5A of the Central Excise Act, 1944 could not be used to enhance the tariff rate of additional excise duty in the absence of express statutory power. Goods classified under Sub-heading 5801.20 attracted additional duty at 5% under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and the attempted increase to 10% was not sustainable. The appellate authority's view that the lower rate applied was sustained, and the Revenue's challenge failed. en-us Mon, 15 Nov 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95551 An exemption notification issued under Section 5A of the Central Excise Act, 1944 could not be used to enhance the tariff rate of additional excise duty in the absence of express statutory power. Goods classified under Sub-heading 5801.20 attracted additional duty at 5% under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and the attempted increase to 10% was not sustainable. The appellate authority's view that the lower rate applied was sustained, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95551