Tariff amendments: comprehensive revisions to excise classifications, duty rates and explanatory notes across multiple tariff headings. The Third Schedule to the Finance Act, 1990 amends the Central Excise Tariff Act by substituting specified entries in tariff columns, revising duty rates and product descriptions across numerous chapters, inserting new headings and entries (including ethyl alcohol by strength and detailed mineral and textile headings), and adding or renumbering explanatory notes that clarify classification criteria and processing definitions, thereby replacing many ad valorem and specific duties and altering the scope of affected tariff headings.
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Provisions expressly mentioned in the judgment/order text.
Tariff amendments: comprehensive revisions to excise classifications, duty rates and explanatory notes across multiple tariff headings.
The Third Schedule to the Finance Act, 1990 amends the Central Excise Tariff Act by substituting specified entries in tariff columns, revising duty rates and product descriptions across numerous chapters, inserting new headings and entries (including ethyl alcohol by strength and detailed mineral and textile headings), and adding or renumbering explanatory notes that clarify classification criteria and processing definitions, thereby replacing many ad valorem and specific duties and altering the scope of affected tariff headings.
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