Excise tariff amendments reclassify goods and redefine duties, including films, tyres, synthetic rubber, and metal waste treatment. Amendments to the First Schedule to the Central Excises Act modify tariff classifications and duties by creating a separate entry for polyester films, redefining and subdividing tyres with specific duty treatments, substituting a detailed technical definition for synthetic rubber tied to vulcanisation and mechanical properties, and revising metal commodity items to distinguish unwrought forms, pipes and tubes, shells and blanks, calots, and waste and scrap with attendant duty rates and explanatory limits excluding non-recoverable residues.
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Provisions expressly mentioned in the judgment/order text.
Excise tariff amendments reclassify goods and redefine duties, including films, tyres, synthetic rubber, and metal waste treatment.
Amendments to the First Schedule to the Central Excises Act modify tariff classifications and duties by creating a separate entry for polyester films, redefining and subdividing tyres with specific duty treatments, substituting a detailed technical definition for synthetic rubber tied to vulcanisation and mechanical properties, and revising metal commodity items to distinguish unwrought forms, pipes and tubes, shells and blanks, calots, and waste and scrap with attendant duty rates and explanatory limits excluding non-recoverable residues.
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