Central excise tariff amendment updates tariff entries under the Third Schedule, modifying classification and excise levy scope. Amendment of the Central Excise Tariff Act by the Finance Act, 1997 effects changes to tariff entries and related provisions as specified in the Third Schedule, thereby altering classification and incidence of excise duties through schedule substitutions or insertions rather than standalone substantive sections.
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.
Central excise tariff amendment updates tariff entries under the Third Schedule, modifying classification and excise levy scope.
Amendment of the Central Excise Tariff Act by the Finance Act, 1997 effects changes to tariff entries and related provisions as specified in the Third Schedule, thereby altering classification and incidence of excise duties through schedule substitutions or insertions rather than standalone substantive sections.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.