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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 113 of Finance Act 2014 Amends Central Excise Tariff Act: Changes in Goods Classification and Taxation.</h1> Section 113 of the Finance (No. 2) Act, 2014 mandates an amendment to the First Schedule of the Central Excise Tariff Act, 1985. This amendment is to be carried out as specified in the Eighth Schedule. The changes pertain to the indirect taxation framework under the Central Excise Tariff, impacting how goods are classified and taxed under the excise laws.