Tariff schedule amendments revise classification and substitute duty rates, and define labelling/repacking as manufacture. The Finance Act, 1997 amends the Schedule to the Central Excise Tariff Act by substituting numerous heading and sub heading entries and column (4) duty rates, inserting and revising chapter notes and sub heading notes, and adding rules-notably that labelling, relabelling or repacking to render products marketable shall amount to 'manufacture'-while distinguishing rates and treatment by presentation (unit containers, brand name), factory use, and specified end uses.
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.
Tariff schedule amendments revise classification and substitute duty rates, and define labelling/repacking as manufacture.
The Finance Act, 1997 amends the Schedule to the Central Excise Tariff Act by substituting numerous heading and sub heading entries and column (4) duty rates, inserting and revising chapter notes and sub heading notes, and adding rules-notably that labelling, relabelling or repacking to render products marketable shall amount to "manufacture"-while distinguishing rates and treatment by presentation (unit containers, brand name), factory use, and specified end uses.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
