Excise tariff amendment: changes to tariff entries and duty rates and new notes treating specified processes as manufacture. Clause 74 amends the First Schedule to the Central Excise Tariff Act via the Ninth Schedule to revise tariff entries and duty rates for specified tariff ... Summary
Excise tariff amendment: changes to tariff entries and duty rates and new notes treating specified processes as manufacture.
Clause 74 amends the First Schedule to the Central Excise Tariff Act via the Ninth Schedule to revise tariff entries and duty rates for specified tariff chapters and to insert a Note in designated chapters declaring certain processes as amounting to manufacture, thereby changing their excise characterisation.
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