https://www.taxtmi.com/caselaws?id=42301 The court partially allowed the petition in the case concerning the interpretation of exemption notifications under the Central Excise Rules, 1944 and Finance Act, 1982. It ruled in favor of the petitioners, emphasizing that the exemption notification exempted Poly Vinyl Chloride (P.V.C.) from paying excise duty exceeding 35% ad valorem, including special excise duty. Therefore, the Customs authorities were not entitled to levy an additional 5% duty on the goods. The court's decision was based on the understanding that the exemption covered all types of excise duties, including special duty of excise. en-us Thu, 30 Jun 1988 00:00:00 +0530 Thu, 10 Jun 2010 13:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42301 The court partially allowed the petition in the case concerning the interpretation of exemption notifications under the Central Excise Rules, 1944 and Finance Act, 1982. It ruled in favor of the petitioners, emphasizing that the exemption notification exempted Poly Vinyl Chloride (P.V.C.) from paying excise duty exceeding 35% ad valorem, including special excise duty. Therefore, the Customs authorities were not entitled to levy an additional 5% duty on the goods. The court's decision was based on the understanding that the exemption covered all types of excise duties, including special duty of excise. Case-Laws Central Excise Thu, 30 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42301