Excise duty revisions: substitution of specified tariff sub-heading entries to impose new per-unit and percentage duties. Substitution of tariff entries in the First Schedule to the Additional Duties of Excise Act under the Finance Act, 1997: specified sub-headings have their column (4) entries replaced with prescribed per-unit duties for certain items and an 8% ad-valorem duty for numerous listed textile and related sub-headings.
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Provisions expressly mentioned in the judgment/order text.
Excise duty revisions: substitution of specified tariff sub-heading entries to impose new per-unit and percentage duties.
Substitution of tariff entries in the First Schedule to the Additional Duties of Excise Act under the Finance Act, 1997: specified sub-headings have their column (4) entries replaced with prescribed per-unit duties for certain items and an 8% ad-valorem duty for numerous listed textile and related sub-headings.
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