Excise duty rate revisions update specified schedule entries and add definitions plus a new lead tariff item. Amendments to the First Schedule of the Central Excises and Salt Act, 1944 replace specified schedule entries with revised rupee-per-kilolitre and rupee-per-metric-tonne duties and substitute certain entries with ad valorem charges, restructure sub-items to allocate distinct duties for unwrought forms, manufactures and pipes, insert explanations aligning narcotics-related terms with the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, and add Item 27A establishing a tariff entry for unwrought lead with its duty.
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Provisions expressly mentioned in the judgment/order text.
Excise duty rate revisions update specified schedule entries and add definitions plus a new lead tariff item.
Amendments to the First Schedule of the Central Excises and Salt Act, 1944 replace specified schedule entries with revised rupee-per-kilolitre and rupee-per-metric-tonne duties and substitute certain entries with ad valorem charges, restructure sub-items to allocate distinct duties for unwrought forms, manufactures and pipes, insert explanations aligning narcotics-related terms with the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, and add Item 27A establishing a tariff entry for unwrought lead with its duty.
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