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          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.

          <h1>Tariff rate revision: excise tariff entries broadly revised to a uniform ad valorem rate with select specific duties.</h1> The Fifth Schedule to the Finance Act, 2015 amends the First Schedule of the Central Excise Tariff Act by substituting new entries in column (4) for numerous tariff items and headings. The amendment principally replaces existing entries with a uniform ad valorem duty entry across many chapters, while specifying item-level substitutions that impose particular specific duties or alternative rates, and enumerating explicit exceptions where the substitution does not apply.

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