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of <h1>Finance Bill 2012 Amendment: New Classification for Tariff Items 2402 20 10 to 2402 20 90 as Deemed Manufacture</h1> Clause 140 of the Finance Bill, 2012, proposes an amendment to the Third Schedule of the Central Excise Act. This amendment involves the insertion of S.No. 26A, which pertains to tariff items 2402 20 10 to 2402 20 90. The objective is to classify these items under sub-clause (iii) of clause (f) of section 2, thereby categorizing them as deemed manufacture for indirect tax purposes.
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