Excise duty revisions update rates, add goods and definitions, and restructure tariff entries affecting manufactured and unmanufactured goods. Amendments to the First Schedule revise excise duty rates, insert new tariff items and explanatory definitions, and alter commodity descriptions. They substitute ad valorem and specific duties across multiple items, add definitions for product classification, introduce new tobacco sub items and rates, restructure textile yarn duties with explanatory rules for base and textured yarn, and insert items for audio-visual equipment, wool tops, graphite electrodes and a residual factory-manufactured goods category with exclusions.
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.
Excise duty revisions update rates, add goods and definitions, and restructure tariff entries affecting manufactured and unmanufactured goods.
Amendments to the First Schedule revise excise duty rates, insert new tariff items and explanatory definitions, and alter commodity descriptions. They substitute ad valorem and specific duties across multiple items, add definitions for product classification, introduce new tobacco sub items and rates, restructure textile yarn duties with explanatory rules for base and textured yarn, and insert items for audio-visual equipment, wool tops, graphite electrodes and a residual factory-manufactured goods category with exclusions.
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