https://www.taxtmi.com/caselaws?id=119710 Exemption from basic excise duty does not automatically extend to additional duty of excise on processed fabrics because each is a distinct levy. An exemption issued under the Central Excise framework must specifically cover the additional levy for that duty to be excluded. In the absence of a specific exemption from additional duty during the relevant period, liability for that duty continued and the demand was sustainable. The automatic-exemption claim was rejected, and the additional-duty demand was upheld. 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 on processed fabrics because each is a distinct levy. An exemption issued under the Central Excise framework must specifically cover the additional levy for that duty to be excluded. In the absence of a specific exemption from additional duty during the relevant period, liability for that duty continued and the demand was sustainable. The automatic-exemption claim was rejected, and the additional-duty demand was upheld. Case-Laws Central Excise Thu, 25 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119710