Tariff amendment: expanded excise scope by deeming packaging, labelling and specified processing as manufacture, altering classifications. Amendments to the Central Excise Tariff Act revise the First Schedule to add and reclassify tariff headings and items, increase tariff rates across numerous chapters, and insert notes deeming labelling, relabelling, repacking, affixing brand names, refining dore bar and converting ores to concentrates to amount to 'manufacture'; the Schedule is also aligned with the Harmonised System nomenclature. The Third Schedule is amended to include specified goods notified for excise levy, with retrospective effect to their notification dates.
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Tariff amendment: expanded excise scope by deeming packaging, labelling and specified processing as manufacture, altering classifications.
Amendments to the Central Excise Tariff Act revise the First Schedule to add and reclassify tariff headings and items, increase tariff rates across numerous chapters, and insert notes deeming labelling, relabelling, repacking, affixing brand names, refining dore bar and converting ores to concentrates to amount to "manufacture"; the Schedule is also aligned with the Harmonised System nomenclature. The Third Schedule is amended to include specified goods notified for excise levy, with retrospective effect to their notification dates.
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