Tariff amendments: classification rules, labelling-as-manufacture and revised central excise duty rates across multiple headings for consumer-pack goods. The Schedule amends the Central Excise Tariff to treat labelling, relabelling, repacking to retail packs and similar treatments as "manufacture," defines ... Summary
Tariff amendments: classification rules, labelling-as-manufacture and revised central excise duty rates across multiple headings for consumer-pack goods.
The Schedule amends the Central Excise Tariff to treat labelling, relabelling, repacking to retail packs and similar treatments as "manufacture," defines "brand name" uniformly, inserts chapter notes clarifying coverage (e.g., spices, newsprint), and substitutes numerous sub heading entries to distinguish "put up in unit containers and bearing a brand name" items-often attracting an 8% duty-from other goods, while revising specific and ad valorem duties across many chapters and headings.
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