https://www.taxtmi.com/caselaws?id=101386 Additional excise duty on captively consumed HDPE/PP tapes was treated as dependent on the basic excise duty chargeable on the goods. Because Notification No. 67/95-C.E. granted full exemption from basic excise duty on the captively consumed goods, the base duty became nil. As the additional duty under the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 is calculated as a percentage of excise duty chargeable, no additional excise duty could arise where the basic duty itself was nil. The notification was also treated as outside the exclusion in Section 3, with the result that the additional duty was not payable and the show cause proceedings were to be dropped. en-us Wed, 30 Jan 2002 00:00:00 +0530 Wed, 22 Feb 2012 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101386 Additional excise duty on captively consumed HDPE/PP tapes was treated as dependent on the basic excise duty chargeable on the goods. Because Notification No. 67/95-C.E. granted full exemption from basic excise duty on the captively consumed goods, the base duty became nil. As the additional duty under the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 is calculated as a percentage of excise duty chargeable, no additional excise duty could arise where the basic duty itself was nil. The notification was also treated as outside the exclusion in Section 3, with the result that the additional duty was not payable and the show cause proceedings were to be dropped. Case-Laws Central Excise Wed, 30 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101386