Tariff classification update: references in Central Excise rules deemed substituted to amended tariff items under law. These rules deem references in Central Excise rules and notifications to Chapters, headings or sub headings of the First or Second Schedule to the Central Excise Tariff Act to be substituted by the corresponding Chapter, heading, sub heading or tariff item as amended by the Central Excise Tariff (Amendment) Act, 2004, with effect from the commencement of that Amendment Act, and state that the changes are technical and not substantive.
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.
Tariff classification update: references in Central Excise rules deemed substituted to amended tariff items under law.
These rules deem references in Central Excise rules and notifications to Chapters, headings or sub headings of the First or Second Schedule to the Central Excise Tariff Act to be substituted by the corresponding Chapter, heading, sub heading or tariff item as amended by the Central Excise Tariff (Amendment) Act, 2004, with effect from the commencement of that Amendment Act, and state that the changes are technical and not substantive.
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