Tariff amendments alter excise classifications and substitute rates across multiple chapters, affecting product duty treatment. The Fourth Schedule to the Finance (No. 2) Act, 1991 amends the Schedule to the Central Excise Tariff by substituting entries in columns (3) and (4) for numerous sub-headings, revising duty rates and product descriptions, inserting and renumbering Notes (including a restriction excluding narcotics-containing products and definitions of manufacture), and replacing certain headings and rates for pigments, aluminium paste and artificial staple fibres, thereby changing classification and excise duty treatment across multiple chapters.
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Provisions expressly mentioned in the judgment/order text.
Tariff amendments alter excise classifications and substitute rates across multiple chapters, affecting product duty treatment.
The Fourth Schedule to the Finance (No. 2) Act, 1991 amends the Schedule to the Central Excise Tariff by substituting entries in columns (3) and (4) for numerous sub-headings, revising duty rates and product descriptions, inserting and renumbering Notes (including a restriction excluding narcotics-containing products and definitions of manufacture), and replacing certain headings and rates for pigments, aluminium paste and artificial staple fibres, thereby changing classification and excise duty treatment across multiple chapters.
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