https://www.taxtmi.com/caselaws?id=41252 An exemption notification granting relief from excise duty in excess of 55% ad valorem was construed to apply to both the basic duty under the Central Excises and Salt Act, 1944 and the special/additional duty imposed by the Finance Act, 1978. The court applied the plain language of the notification and treated the special levy as a duty of excise of the same character, supplementary to the basic charge. Because the notification did not expressly confine the benefit to the basic duty, the exemption was held to cover the total excise burden, so duty payable could not exceed the notified ceiling. en-us Fri, 06 Aug 1982 00:00:00 +0530 Mon, 31 May 2010 17:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41252 An exemption notification granting relief from excise duty in excess of 55% ad valorem was construed to apply to both the basic duty under the Central Excises and Salt Act, 1944 and the special/additional duty imposed by the Finance Act, 1978. The court applied the plain language of the notification and treated the special levy as a duty of excise of the same character, supplementary to the basic charge. Because the notification did not expressly confine the benefit to the basic duty, the exemption was held to cover the total excise burden, so duty payable could not exceed the notified ceiling. Case-Laws Central Excise Fri, 06 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41252