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        Clause 104 - Amendment of First Schedule

        Finance Bill, 2015
        Chapter IV
        Central Excise Tariff

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        Tariff revision: amendment to the First Schedule adjusts central excise rates for specified items under the Finance Bill. Clause 104 amends the First Schedule of the Central Excise Tariff Act, 1985 by revising tariff rates for specified items in the manner set out in the Fifth Schedule to the Bill, effectuating schedule-level adjustments to existing rate entries.
                          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 revision: amendment to the First Schedule adjusts central excise rates for specified items under the Finance Bill.

                                Clause 104 amends the First Schedule of the Central Excise Tariff Act, 1985 by revising tariff rates for specified items in the manner set out in the Fifth Schedule to the Bill, effectuating schedule-level adjustments to existing rate entries.


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