Tariff classification: schedule enumerating specified goods headings under the Finance Act for excise interpretation and application. Third Schedule to the Finance Act, 2005 itemises specific tariff headings and descriptions of goods by reference to the First Schedule of the Central Excise Tariff Act, 1985, applying the same interpretative rules and notes. It enumerates categories including food and beverage preparations, confectionery, dairy and cereal products, branded edible preparations and waters, tobacco and pan masala products, cement and lubricants, chemical and household preparations, pharmaceutical medicaments with a defined explanation of patent or proprietary medicaments, and a wide range of consumer electrical and household goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff classification: schedule enumerating specified goods headings under the Finance Act for excise interpretation and application.
Third Schedule to the Finance Act, 2005 itemises specific tariff headings and descriptions of goods by reference to the First Schedule of the Central Excise Tariff Act, 1985, applying the same interpretative rules and notes. It enumerates categories including food and beverage preparations, confectionery, dairy and cereal products, branded edible preparations and waters, tobacco and pan masala products, cement and lubricants, chemical and household preparations, pharmaceutical medicaments with a defined explanation of patent or proprietary medicaments, and a wide range of consumer electrical and household goods.
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