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          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.

          <h1>Tariff amendments alter excise duty classifications and declare certain processes as manufacture, changing levy scope.</h1> 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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