Excise tariff amendments broaden 'manufacture' definitions and revise tariff headings and rates to align with HS. Clause 70 amends the First and Third Schedules to the Central Excise Tariff Act by revising tariff headings and rates, inserting chapter-specific notes that treat labelling, relabelling, affixing brand names, repacking, conversion of ores into concentrates, and refining of dore bar as manufacture, defining brand name where applicable, aligning the First Schedule with the Harmonised System, and adding specified goods to the Third Schedule for retrospective levy under the Act.
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.
Excise tariff amendments broaden 'manufacture' definitions and revise tariff headings and rates to align with HS.
Clause 70 amends the First and Third Schedules to the Central Excise Tariff Act by revising tariff headings and rates, inserting chapter-specific notes that treat labelling, relabelling, affixing brand names, repacking, conversion of ores into concentrates, and refining of dore bar as manufacture, defining brand name where applicable, aligning the First Schedule with the Harmonised System, and adding specified goods to the Third Schedule for retrospective levy under the Act.
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 
