Tariff amendments alter excise duty classifications and declare certain processes as manufacture, changing levy scope. Clause 74 amends the First Schedule to the Central Excise Tariff Act via the Ninth Schedule to modify tariff entries and duty rates for specified chapters and to insert a Note to Chapters 68 and 76 declaring certain processes to amount to manufacture.
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Tariff amendments alter excise duty classifications and declare certain processes as manufacture, changing levy scope.
Clause 74 amends the First Schedule to the Central Excise Tariff Act via the Ninth Schedule to modify tariff entries and duty rates for specified chapters and to insert a Note to Chapters 68 and 76 declaring certain processes to amount to manufacture.
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