https://www.taxtmi.com/caselaws?id=119710 Exemption from basic excise duty does not automatically extend to additional duty of excise, because each levy operates separately under Rule 8 of the Central Excise Rules and Section 5A of the Central Excise Act. The article states that basic excise duty and additional duty of excise are distinct levies, so a specific exemption is required for the additional levy itself. In the absence of such exemption during the relevant period, the demand for additional duty was sustainable and the claim of automatic exemption was rejected. en-us Thu, 25 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 16:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119710 Exemption from basic excise duty does not automatically extend to additional duty of excise, because each levy operates separately under Rule 8 of the Central Excise Rules and Section 5A of the Central Excise Act. The article states that basic excise duty and additional duty of excise are distinct levies, so a specific exemption is required for the additional levy itself. In the absence of such exemption during the relevant period, the demand for additional duty was sustainable and the claim of automatic exemption was rejected. Case-Laws Central Excise Thu, 25 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119710