https://www.taxtmi.com/caselaws?id=103584 A nil rate of duty can be treated as duty already paid where an exemption notification requires that condition for waste, parings and scrap of plastics under Chapter 39. The Tribunal accepted the earlier interpretation of "leviable" as encompassing duty under the Act read with exemption notifications, and relied on settled Supreme Court precedent followed in later Tribunal decisions. On that basis, it found no infirmity in allowing exemption under Notification No. 14/92-C.E., and confirmed that nil duty satisfied the duty-paid requirement. en-us Thu, 26 Jul 2001 00:00:00 +0530 Thu, 23 Feb 2012 18:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103584 A nil rate of duty can be treated as duty already paid where an exemption notification requires that condition for waste, parings and scrap of plastics under Chapter 39. The Tribunal accepted the earlier interpretation of "leviable" as encompassing duty under the Act read with exemption notifications, and relied on settled Supreme Court precedent followed in later Tribunal decisions. On that basis, it found no infirmity in allowing exemption under Notification No. 14/92-C.E., and confirmed that nil duty satisfied the duty-paid requirement. Case-Laws Central Excise Thu, 26 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103584