Excise duty revisions: substitution of specified tariff entries with amended duty rates and nil concessions for designated sub headings. Amendment substitutes column (4) duty entries in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act for specified commodity sub headings, replacing prior entries with a fixed levy for one tobacco sub heading, various percentage ad valorem rates for multiple textile and fiber headings, and Nil entries for certain listed headings, effecting direct changes to the excise incidence applicable to those classified goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty revisions: substitution of specified tariff entries with amended duty rates and nil concessions for designated sub headings.
Amendment substitutes column (4) duty entries in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act for specified commodity sub headings, replacing prior entries with a fixed levy for one tobacco sub heading, various percentage ad valorem rates for multiple textile and fiber headings, and Nil entries for certain listed headings, effecting direct changes to the excise incidence applicable to those classified goods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.