Tariff schedule amendments revise classification and substitute duty rates, and define labelling/repacking as manufacture.

The Finance Act, 1997 amends the Schedule to the Central Excise Tariff Act by substituting numerous heading and sub heading entries and column (4) duty rates, inserting and revising chapter notes and sub heading notes, and adding rules-notably that labelling, relabelling or repacking to render products marketable shall amount to "manufacture"-while distinguishing rates and treatment by presentation (unit containers, brand name), factory use, and specified end uses.

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