Legal Metrology reference replaces outdated standards provision, aligning excise duty schedule interpretation with the newer measurement law. The amendment replaces the reference to the Standards of Weights and Measures Act in Explanation III of the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 with the Legal Metrology Act, updating the measuring-standards citation used to interpret Schedule entries and aligning the Schedule with the current metrology framework, effective from the stated commencement date.
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.
Legal Metrology reference replaces outdated standards provision, aligning excise duty schedule interpretation with the newer measurement law.
The amendment replaces the reference to the Standards of Weights and Measures Act in Explanation III of the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 with the Legal Metrology Act, updating the measuring-standards citation used to interpret Schedule entries and aligning the Schedule with the current metrology framework, effective from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
