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          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.

          <h1>Schedule XIII list of specified goods defines categories of items subject to the referenced statutory classification.</h1> Schedule XIII, linked to the statutory provisions referenced as section 45(2)(c) and (d), enumerates specified goods for statutory classification, listing fifteen categories including alcoholic beverages; tobacco products; cosmetics and personal care items; oral hygiene products and soap; aerated waters with blended flavouring concentrates; confectionery; gramophones and records; projectors and photographic and office apparatus (excluding computers); steel furniture; safes and strong-room fittings; certain foams; crown corks and similar fittings; and pilfer-proof packaging components.

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