Tariff classification amendment adds fascimile machines and vacuum cleaners, while refining the domestic appliances entry. The Fifth Schedule to the Finance Act, 2006 amends the Third Schedule to the Central Excise Act by inserting fascimile machines under tariff heading 8443 and vacuum cleaners with self contained electric motor under tariff heading 8508. It also substitutes the relevant entry to cover electro-mechanical domestic appliances with self contained electric motor, while excluding vacuum cleaners of heading 8508.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification amendment adds fascimile machines and vacuum cleaners, while refining the domestic appliances entry.
The Fifth Schedule to the Finance Act, 2006 amends the Third Schedule to the Central Excise Act by inserting fascimile machines under tariff heading 8443 and vacuum cleaners with self contained electric motor under tariff heading 8508. It also substitutes the relevant entry to cover electro-mechanical domestic appliances with self contained electric motor, while excluding vacuum cleaners of heading 8508.
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