Amendment to Eighth Schedule revises excise rates per litre for specified items, updating statutory duty entries accordingly. Amendment amends the Eighth Schedule to the Finance Act, 2002 by substituting the statutory duty entries for Item No. 1 and Item No. 2 in column (3) with new per-litre duties, thereby altering the prescribed duty rates for those specified items under the Act.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Eighth Schedule revises excise rates per litre for specified items, updating statutory duty entries accordingly.
Amendment amends the Eighth Schedule to the Finance Act, 2002 by substituting the statutory duty entries for Item No. 1 and Item No. 2 in column (3) with new per-litre duties, thereby altering the prescribed duty rates for those specified items under the Act.
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