Fourth Schedule amendment revises tariff headings and chapter entries, altering excise classification and implementation timing. Clause 96 amends the Fourth Schedule of the Central Excise Act by (i) revising the heading, tariff items and entries under tariff heading 2709 of Chapter 27 as specified in the Fifth Schedule, and (ii) amending the Section heading of Section IV and certain entries of Chapter 24 as specified in the Sixth Schedule, each amendment taking effect from its respective implementation date.
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Fourth Schedule amendment revises tariff headings and chapter entries, altering excise classification and implementation timing.
Clause 96 amends the Fourth Schedule of the Central Excise Act by (i) revising the heading, tariff items and entries under tariff heading 2709 of Chapter 27 as specified in the Fifth Schedule, and (ii) amending the Section heading of Section IV and certain entries of Chapter 24 as specified in the Sixth Schedule, each amendment taking effect from its respective implementation date.
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