Levy of NCCD while allowing area based exemption - Exemption ...

Strict Interpretation Required for Area-Based Excise Duty Exemptions; NCCD Not Included Without Explicit Mention.

November 22, 2014

Case Laws Central Excise HC

Levy of NCCD while allowing area based exemption - Exemption granted by a notification must be read limited to the duty of excise as mentioned in the notification, and by simple interpretation it cannot be extended to cover any other kind of excise duty. - HC

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Levy of NCCD while allowing area based exemption - Exemption ...

Strict Interpretation Required for Area-Based Excise Duty Exemptions; NCCD Not Included Without Explicit Mention.

November 22, 2014

Case Laws Central Excise HC

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