Central excise tariff revised: numerous commodity sub headings reclassified with updated duty rates and specific unit duties. The Schedule comprehensively substitutes revised column (4) duty entries for numerous tariff sub headings across multiple Chapters of the Central Excise Tariff Act, replacing prior rates with specified duty descriptors (including Nil, differential ad valorem bands and some specific duties), inserting a Note that slitting/cutting thermal paper amounts to manufacture, omitting or amending certain notes and descriptions, and effecting heading substitutions in Part II for tea, perfumes/toilet waters and television receivers.
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 revised: numerous commodity sub headings reclassified with updated duty rates and specific unit duties.
The Schedule comprehensively substitutes revised column (4) duty entries for numerous tariff sub headings across multiple Chapters of the Central Excise Tariff Act, replacing prior rates with specified duty descriptors (including Nil, differential ad valorem bands and some specific duties), inserting a Note that slitting/cutting thermal paper amounts to manufacture, omitting or amending certain notes and descriptions, and effecting heading substitutions in Part II for tea, perfumes/toilet waters and television receivers.
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