Excise duty revisions expand and reclassify tariff entries, imposing updated ad valorem and specific rates on listed manufactured goods. Amendments to the First Schedule to the Central Excises Act substitute and insert tariff entries, replacing third-column duty entries with new ad valorem and specific per unit rates for specified goods; broaden product descriptions by adding 'impregnated, coated or laminated' language; insert explanatory provisions excluding certain materials; omit an obsolete item; and add or reclassify items (including aerated waters, starch, paper and paperboard, graded cotton fabrics, mineral fibres and yarn, cement and computers) with their respective duty bases for goods manufactured ordinarily with the aid of power.
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Provisions expressly mentioned in the judgment/order text.
Excise duty revisions expand and reclassify tariff entries, imposing updated ad valorem and specific rates on listed manufactured goods.
Amendments to the First Schedule to the Central Excises Act substitute and insert tariff entries, replacing third-column duty entries with new ad valorem and specific per unit rates for specified goods; broaden product descriptions by adding "impregnated, coated or laminated" language; insert explanatory provisions excluding certain materials; omit an obsolete item; and add or reclassify items (including aerated waters, starch, paper and paperboard, graded cotton fabrics, mineral fibres and yarn, cement and computers) with their respective duty bases for goods manufactured ordinarily with the aid of power.
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