Tariff amendments: comprehensive revision of excise classifications and duty structures altering headings, notes and levy formats. The Third Schedule to the Finance Act, 1988 amends the Central Excise Tariff Act by substituting duty entries, inserting and omitting notes, renumbering and replacing sub headings, and establishing new tariff headings with specified ad valorem and specific duties. It revises classificatory definitions and interpretative notes (for example on ores, primary forms, parts of general use, and alloy/composition thresholds), adds measurement and testing criteria for certain goods, and provides Part II tables substituting comprehensive headings and rates across multiple chapters.
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Tariff amendments: comprehensive revision of excise classifications and duty structures altering headings, notes and levy formats.
The Third Schedule to the Finance Act, 1988 amends the Central Excise Tariff Act by substituting duty entries, inserting and omitting notes, renumbering and replacing sub headings, and establishing new tariff headings with specified ad valorem and specific duties. It revises classificatory definitions and interpretative notes (for example on ores, primary forms, parts of general use, and alloy/composition thresholds), adds measurement and testing criteria for certain goods, and provides Part II tables substituting comprehensive headings and rates across multiple chapters.
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