Man-made fabrics classification replaces rayon phrasing in excise law, aligning schedule entries and duty descriptions. The Fourth Schedule to the Finance (No. 2) Act, 1977 substitutes the phrase 'man-made fabrics' for 'rayon or artificial silk fabrics' in section 2(c) and section 3(1) of the Additional Duties of Excise Act; it also revises First Schedule entries by updating manufactured tobacco duty entries, substituting a defined cotton fabrics sub-item subject to an ad valorem duty, and replacing Item No. 22's heading and references with 'man-made fabrics.'
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Provisions expressly mentioned in the judgment/order text.
Man-made fabrics classification replaces rayon phrasing in excise law, aligning schedule entries and duty descriptions.
The Fourth Schedule to the Finance (No. 2) Act, 1977 substitutes the phrase "man-made fabrics" for "rayon or artificial silk fabrics" in section 2(c) and section 3(1) of the Additional Duties of Excise Act; it also revises First Schedule entries by updating manufactured tobacco duty entries, substituting a defined cotton fabrics sub-item subject to an ad valorem duty, and replacing Item No. 22's heading and references with "man-made fabrics."
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