IL!.! 2169 2008 111 q

LE 309 2009

iP /20Of

I I . I

iii fFf ur. —93, 1I1I', [Z

31 . 3PIclk-1, 3T2TT

3 mi14 EftTT, 1c

Rfg.)dI &I1T

I 3

jCp :18.08.2017

II1UP

1. 1I1cP 3I14d, I1I14) ZfR, JT-3IT, 7TF (fT1 3Th4

fifT 3Ifj51" TiT) 1T 3T IccI (31c"1), cci

t ciPi{cp z, (f 3m4 "3T#ctM 4f5T" ZFT sHII)

1T 4c1 R1ci qN &fr, 1956 (f iTt "c -cEVi 3T1rfriir'

7I ii) 0'T 9(2) 774 irz 3fffp

1994 (fr rk UM g z '-ci" [ci

is-ii 144/ /#/2005-06, 311fr[ *Is-II 144/ /11/

2006-07 1 L.I1c1 TT5—Ti5 31II f,-iicb 28.12.2007 tI 3Pfr1 'dI 92/

ti'1 // 2007-2008 T4 3{T 'ds.I 46 /3/f./ 2008-09 /

3IT giRci —2T 3TIkT j(c) 24.10.2008 Rc tT "T - I

2. 3EM -qlt 31tc' 1I1 fP IIcl 1cbI {k-c1kUI t

1T I

3.

2003-04, 2004-05 0 2005-06 T1 3I4 * ckI'i iia'if c.icil') "Ir: .

9,36,20,308/—, . 91,87,312.45, . 8,05,417/— 74 . 43,17,150/— z

f cb Z T1 1'-c UT

&frT fu fTDT ii

TPT 9(2) TT 29 '-ci "[ci cP "-I I:

c'I"I ION ............. .......... 2.

-2— 3i1i - 2169 14 2170/2008 T 309/2009310/2009/1.q

IcP 03.08.2005, 28.01.2006, 74 31.03.2008 LIIRd cb dIcPI

Z 3k I-r1 I"{1cI R1Q-II 1T?T t,{i'.ic dc' 3{fThf

fthi 4T TJ 3TI Rid ZT5 I

3ILIk-cl Ri T1ff t :-

:3TT .

3TT15Tt i fTftUT vmctff

flf 58

2169/2008 28.12.2007 2002-03 9,36,231 /— 4,91,521 /— —

2170/2008 - 28.12.2007 2003-04 9,18,731/— 3,58,305/— —

309/2009 24.10.2008 2004-05 8,05,417/— 2,41,625/— -

310/2009 24.10.2008 1 2005-06 3,41,715/— 1,29,514/— 1680/-

4. 3T#MQff 'iii z ftg-F ji f4TM fct i-

3T4fl 2002-03, 2003-04, 2004-05 14 2005-06 Em 3I414 , i -i i- j

ciciI) cb-j[: tT 9,36,20,308/ —, 'LI'l 91,87,312.45, LII 8,05,417/— if

LI 43,17,150/- fTtic

iq # '' LId CUT

fTDT fthUT ZT 31-d4d Z

fT1DT 3U qFftff -\3-1 ccl d I 1T15T I 'ii

quI j 3T 9 I 3TF4 f

cc) TT &fIFTT f~-lfO 12.08.1980 3-ç- 41 &frfcc 'cq-

bI 7r T LIcl fT T qTiT

I -Em T1 f € '.xl T 3fRT I &CtZT &fi TT

LI LI I 1 fRT TmT 3EfT zFqT T2T ftgTff 3T J\31 3T4Tq 'iii cf '

TTftT 3ff LII f rrr -E5T fbr TMTI

5. qM4 Z fTT &TF TT T fR1T

'3cIcl I E[f cbIci '3cI 3TR1T TT TTI t[ Additional

excise duty rri (leviable) 15T°I 3TI1FF1 frr 12.08.1980 TEf

27.03.1995 319R RJ I 3Tffpq iTE

Uf Zf T5T T cb dl f5 ]T '3c I 31T 5

* f II

-II'I1 '.W1'z4 -.II'-IIc'1'LI TT JrTf[ fMtT 1996 (83) jtL. 3 (t.*r) zr

* T fWZT I I I

fT * i "Nil rate of duty is also a rate of duty".

ci1t - I I c 3IIR tf I RJ I SJf

3.

yl- I k 4:~ ......................

-3— 3IL1'1e1 9.ii-2169V2170/2008 TIT 309/2009 IT4 310/2009/u1

1T 3I1f I 239/ 2000 ZI 240 / 2000 / 3T1 14 frJTf

Is-1I 602/2000 74 603/2000/3lc1cl' t .nRc-i {U f~'-IIcP 06.08.2003 [

f Ti &fTT Z fT 3T1

* 3I: 3ç 3Tf1Ef 1T f [2)-IIc1cb V cçI

f5 5T1 '3 cj 31 fcFT4 71-4T Z5r 3TfR '3 g cT 9t t I

1J I ' ci TM 31 31 cP I f i ci

1bLn p1TI

6. 3TZT tJT T T91 Fb LI I T21T q,-imA zFT 31c cj 1 LII

TT f, T fqR fTJT

LI "tC" t5T4 IT t cp I I qR fu 3Tff5T

zr Th5T 311 1{ •TZIT I 31 1) ei'1 LI 31fF?t 3IT fq, 28.12.2007 T 1 cf TFq q7 qR qt WFuT CLI ci I (p

3Mrftff 3TftrftM

LI I '.i 31 Ici fRJT 1TT I

7 3EfJ 1CP'U CLici Z5T 3T 41 Q1 CPTT '3clIci (cotton fabric)

ri ft-qT ft-q TRIf '3çt tR '3c-I ci c'cp leviable * I

fthui 3TfET TT 3TEPJT 31 3II}R 1T Z 6LIf T

36qTJ fLfl 'iftII wT)z erm * f5 IfT TT gTqTm 3IIftT

I ci W31 F Fi 311 q 7jERF ct I Z5T ffUJ çJ 9t fcM TMT

cpJ &iIr F.4(J1) FDGr.JV/95-86 frt 27.03.1995 31 c1 Ic-f -1TT 4(2) FTF fi5R.I qR 3fffR!Tf, 1994 z

3Iff1T Ri icP 12.08.1990 Z15T 3f{1TftJT E15R1 cf f 1

31Rcci '3cff tZJ *ffzfff f5T TFqT * I 3IfT9T

F.4(1 1)FDGrJV/95-87 f~llicP 27.03.1995 31T{cj qM 8(5) cj-ftj

Z 311RTJ, 1956 3I4 '3c1

'3 ciNI lN 3ffI / T4 * I

8. f TE-T hl'- J Tf4Eff fR1TPT 1T Collector of C.Ex., Hyderabad Vs

Vazir Sultan Tobacco Co Ltd. 1996(83) 3 (L'th- i) r

R1cI-c1 Z5J '3ccf fzr 'JINII 1 4 tiH *

....... ... ...........................4.

-4— 34M *I1I - 2169 74 2170/2008 T 309/2009 /2009/

"That was a case where the goods were excisable goods prior to March 1,

1987, though by virtue of an exemption notification, the rate of duty was

nil. This does not mean that they were not excisable goods. They were

excisable goods. Nil rate of duty is also a rate of duty."

1c1t1 '- .11-IIel Z 3?M 31thf t '-i * f excise duty

(NIL Rate of Duty) -1 tE * I T icti' Excise Duty

J lk g7 t 9T[ Excisable Goods 1IT t I c041I.l cp1Jj'

cIcI) * '3c-Uc Excisable Goods * 1bc), r ti 3cqc

cPkI 31c TT 1Et cIIc ect :O t,CPRfl 1TZ[f AS TT \3cklIc

çCf) zfl . UJ I c'cP ctI I 1 T?TT t

fftr I tp qwI 31Tk zFT qffm j5 [

'3cclI I

9. 1I -l'i)-1 .1c1'1z.zl --1IIc'l.I fV1ZT 1996 (83) 3 (9l)

ft c I-cl I 1T R1T{ f ci 3I'fr 'is

1179/2003/.l.Ll f~,iicb 03.01.2005, 11 Tax Update Page 59 (RTB

DB), 3Pñf .-i'&cT 2770/2005/i Pu11 fiip 07.12.2007 20 Tax

Update Page 228 (RTB) fT IiThf -cm -.H1ff

cIc1 3ITi1I TtEqT 249/2000/3TRP IICP 31Tcl 'Th1T1

fr m, f. (oo) 16 72 (RTB)

ftci-ci 11P-n1f fi * f excise duty RJ ZI TM excisable

goods * ct.IR (NIL Rate of Duty) IzT iptt *

TUR-P-TR -T7 (2003) 16 72 (RTB)

iTTrr 3E1 -ijqi cIci SB Sales Tax Revison Pt.No.

298/2011 fiu1.i f~ -iIcO 13.04.2016 9M 44-fl.-J Eff cpU Z ZJ f

.-'4lf ici'l it I4 1If * I1T Ffi1cl fi-ctt 3TFjEkTI{cj ti

10. 1) &fbT JT I1Z[ 1'1ZZ. '- .II'l-lIc'i 1996 (83) tI.th. 3

tf fiu1 (2003) 16 72 (RTB)

11 g I ci f4:51--o [1T '.il 1TI TfTCFR &f9

F.4(11)FDGr.IV/95-87 1-lIcb 27.03.1995 TT C2.44I' ZFT 9TT 1T ct)f

cbI. UI 1I

TT TT 3Hcz

JkA 1" c'i II cli

\

-5— iiI - 2169 74 2170/2008 W 309/2009 74 310/2O09/

14 tj4 VTF -9t f 1T -ct cpU

3UI1c1 qR 74 WF,,ff 1-1T Wrftcir '3Flcl 9T 9I-i f4TM TRif I

U.cj Z 3ThT - 1c1 T1TT

T 3M i1cp Ic1 -ct q f~Ll lf~d {i-ci fuj

i I -ci f rrr ftraEF r

I Rci Z I 3J: ' I 'sl *cI gm l *c,d 3fT TTS?1 3ft cp I '

1F1

11. q R u i i 41,m \,n q a iì &ti1

12. Pi4I -ii.i TMTi

Ix