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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

If no duty of excise is leviable on Char/Dolochar, these cannot ...


Char/Dolochar not subject to excise duty; ineligible for exemption under Central Excise Act, Section 5A.

January 11, 2017

Case Laws     Central Excise     AT

If no duty of excise is leviable on Char/Dolochar, these cannot be exempted under section 5A of the Central Excise Act, 1944 as only those goods can be exempted which are chargeable to duty of excise - the items Char/Dolchar are not manufactured or excisable goods - AT

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