Central Excises and Salt Act, 1944 is at twenty per cent
ad-valorem these activities not being taxable event in the
light of section ... value added
by each of the petitioners by the processing of the fabric
concerned. The excise duty paid in excess of such ad valorem
duty
shooks and packed in sets, exisable
at 10 per cent ad valorem, and sub-item (ii) makes 'all
others' dutiable ... cent ad valorem; Evidently,
the articles mentioned in the body of Item 16B must be
exhausted by these two classes under Sub
480
items
Description Rate
1. Printing and writing paper. Ten per cent ad valorem
paper plus one thousand
rupees per metric tonnes.
2. All sorts of paper ... commonly Ten per cent ad valorem
known as kraft paper (inclu- plus one thousand three
ding paper and paper boards hundred and eighty five
cement was chargeable at a specific rate or at ad-valorem rate on the value determined under section 4, or on value determined under section ... final product is chargeable at specific rate or at ad-valorem rate on the value determined under
section 4A, that Rule2(l) of the Cenvat
cover of such a tyre ------------------------------------------------------------- 1. Tyres for motor vehicles 60% ad valorem ------------------------------------------------------------- 2. For cycle (other than motor cycles) : ------------------------------------------------------------- (a) Tyres ... tyre or 15% ad valorem whichever is higher. -------------------------------------------------------------- (b) Tubes 30 p. per tube or 15% ad valorem whichever is higher. -------------------------------------------------------------- 3. All other tyres
duty should not be demanded at the rate of 40% ad valorem on their past clearances Under Section 11A of the Central Excises & Salt ... above which is reproduced below:
1. 1.3.1986 Paid duty @ 15% ad valorem
to 4006.90.
31.10.1986
2. 28.10.1986 Asstt. Collector visited the Factory and issued
instructions
average count of yarn is 41s or more.
fifteen per cent ad valorem.
2. Cotton fabrics (other than those in which the average count ... more), -
(i) does not exceed four rupees two per cent ad valorem. two
per cent ad valorem
(ii) exceeds four rupees but does not exceed
Excises and Salt Act, 1944 . The said Tariff provides for 50% ad valorem duty on the product.
2. By an exemption notification dated October ... aluminium ingots or billets from excise duty in excess of 40% ad valorem. By another exemption notification bearing No. 192/81-C.E., dated December
goods under T.I. 68 and paid basic excise duty @ 8% ad valorem applicable under T.1.68 during the period ... were liable to pay basic excise duty @ 8% ad valorem and special excise duty @ 5% of BED. As the assessee had already paid
cover of such
a tyre
1. Tyres for motor vehicles 60% ad valorem
2. For cycle (other than
motor cycles):-
(a) Tyres ... tyre
or 15% ad
valorem whichever
is higher
(b) Tubes 30 p. per tube
or 15% ad
valorem
whichever is
higher.
3. All other tyres
