Tariff amendments revise excise duty classifications and specify when packing or minor processing constitutes manufacture. The Schedule amends the Central Excise Tariff by substituting revised entries in column (4) for numerous chapters and sub-headings, replacing existing duty specifications with revised percentage rates, specific per-unit levies, or Nil entries, and by modifying or omitting certain heading descriptions. It inserts notes treating packing, repacking and limited processing (such as cutting, slitting, perforation) of specified products as manufacture, and substitutes a new note on alloy classification based on threshold precious metal content.
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Tariff amendments revise excise duty classifications and specify when packing or minor processing constitutes manufacture.
The Schedule amends the Central Excise Tariff by substituting revised entries in column (4) for numerous chapters and sub-headings, replacing existing duty specifications with revised percentage rates, specific per-unit levies, or Nil entries, and by modifying or omitting certain heading descriptions. It inserts notes treating packing, repacking and limited processing (such as cutting, slitting, perforation) of specified products as manufacture, and substitutes a new note on alloy classification based on threshold precious metal content.
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