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        SCHEDULE 06 - THE SIXTH SCHEDULE - (See section 92) - Central Excise Tariff- Amendment of First Schedule

        Finance Bill, 2013
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        Tariff amendments change commodity descriptions and substitute specified ad valorem and specific duties for certain excisable goods. Amendments to the First Schedule revise commodity descriptions, omit a tariff item, and substitute column (4) duty entries: two Chapter 3 items are reclassified as Turbots (Psetta maxima); a Chapter 15 item is omitted; Chapter 24 tobacco-related items receive specified specific duties or an ad valorem alternative; and numerous Chapter 87 motor vehicle items have column (4) entries replaced by a 30% duty.
                          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 amendments change commodity descriptions and substitute specified ad valorem and specific duties for certain excisable goods.

                                Amendments to the First Schedule revise commodity descriptions, omit a tariff item, and substitute column (4) duty entries: two Chapter 3 items are reclassified as Turbots (Psetta maxima); a Chapter 15 item is omitted; Chapter 24 tobacco-related items receive specified specific duties or an ad valorem alternative; and numerous Chapter 87 motor vehicle items have column (4) entries replaced by a 30% duty.


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