Tariff rate revisions impose revised excise rates for listed tariff items and define certain processes as manufacture. The Schedule amends the First Schedule to the Central Excise Tariff Act by substituting column (4) rate entries for numerous enumerated tariff items across many chapters with newly specified rates, and by inserting chapter-specific Notes that treat certain acts-such as labelling, relabelling, repacking, affixing a brand name, converting ores into concentrates, refining dore bar and galvanisation-as constituting manufacture for the purposes of excise classification.
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Provisions expressly mentioned in the judgment/order text.
Tariff rate revisions impose revised excise rates for listed tariff items and define certain processes as manufacture.
The Schedule amends the First Schedule to the Central Excise Tariff Act by substituting column (4) rate entries for numerous enumerated tariff items across many chapters with newly specified rates, and by inserting chapter-specific Notes that treat certain acts-such as labelling, relabelling, repacking, affixing a brand name, converting ores into concentrates, refining dore bar and galvanisation-as constituting manufacture for the purposes of excise classification.
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