https://www.taxtmi.com/caselaws?id=158476 Rayon tyre cord fabrics were treated as outside entry 41 of Schedule A because the exemption notification issued under rule 8(1) gave them full exemption from the additional duty of excise, and section 3(3) made that exemption part of the statutory levy scheme. Once the whole duty was exempted under valid delegated power, no additional duty remained leviable during the currency of the notification, so the exclusion in entry 41 did not apply. The goods therefore fell under entry 10A of Schedule C and were taxable. en-us Tue, 24 Jan 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158476 Rayon tyre cord fabrics were treated as outside entry 41 of Schedule A because the exemption notification issued under rule 8(1) gave them full exemption from the additional duty of excise, and section 3(3) made that exemption part of the statutory levy scheme. Once the whole duty was exempted under valid delegated power, no additional duty remained leviable during the currency of the notification, so the exclusion in entry 41 did not apply. The goods therefore fell under entry 10A of Schedule C and were taxable. Case-Laws VAT and Sales Tax Tue, 24 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158476