Tariff amendments update duties and classification across central excise schedule, altering rates, notes and product definitions. The Finance Act, 1986 amends the Third Schedule to the Central Excise Tariff Act by substituting wording in interpretation rules, revising chapter titles and notes, renumbering and omitting specified sub headings, and altering column entries to change ad valorem rates, specific duties and combined duty formulas across numerous tariff lines; it also clarifies when certain processes amount to 'manufacture' and inserts new headings for specific goods.
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Provisions expressly mentioned in the judgment/order text.
Tariff amendments update duties and classification across central excise schedule, altering rates, notes and product definitions.
The Finance Act, 1986 amends the Third Schedule to the Central Excise Tariff Act by substituting wording in interpretation rules, revising chapter titles and notes, renumbering and omitting specified sub headings, and altering column entries to change ad valorem rates, specific duties and combined duty formulas across numerous tariff lines; it also clarifies when certain processes amount to "manufacture" and inserts new headings for specific goods.
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