Tariff amendments: revised duty rates and measurement units change excise classification and taxable treatment across specified headings. Amendments substitute revised duty expressions and measurement units for specified tariff items in the First Schedule to the Central Excise Tariff Act, 1985, replacing entries in column (3) or column (4) with new rate formulas or unit symbols and omitting a specified tariff item; the schedule also standardises unit symbols such as 'kg.', 'u' and 'm' across multiple chapters and headings to alter the manner in which listed goods are quantified and charged under the tariff.
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Tariff amendments: revised duty rates and measurement units change excise classification and taxable treatment across specified headings.
Amendments substitute revised duty expressions and measurement units for specified tariff items in the First Schedule to the Central Excise Tariff Act, 1985, replacing entries in column (3) or column (4) with new rate formulas or unit symbols and omitting a specified tariff item; the schedule also standardises unit symbols such as "kg.", "u" and "m" across multiple chapters and headings to alter the manner in which listed goods are quantified and charged under the tariff.
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