https://www.taxtmi.com/caselaws?id=44723 Special duty of excise imposed under the Finance Act 1965 is treated as a distinct levy rather than merely a surcharge on excise duty under the Central Excises and Salt Act 1944. For tax credit certificates under the Income-tax Act 1961, an exemption notification operating with statutory force removes any distinction between excise duty leviable and excise duty payable. The tax-credit scheme therefore applies the statutory treatment of exemptions when determining the duty relevant to credit eligibility. en-us Thu, 19 Sep 1996 00:00:00 +0530 Sat, 03 Jul 2010 13:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44723 Special duty of excise imposed under the Finance Act 1965 is treated as a distinct levy rather than merely a surcharge on excise duty under the Central Excises and Salt Act 1944. For tax credit certificates under the Income-tax Act 1961, an exemption notification operating with statutory force removes any distinction between excise duty leviable and excise duty payable. The tax-credit scheme therefore applies the statutory treatment of exemptions when determining the duty relevant to credit eligibility. Case-Laws Central Excise Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44723