Central excise tariff amendments revise duty rates and deem certain processing activities as manufacture across multiple product chapters. The Sixth Schedule to the Finance Act, 2006 amends the First Schedule to the Central Excise Tariff Act by revising tariff entries and duty rates across multiple chapters. It substitutes Nil, ad valorem percentages, and specific duties for identified goods in several chapters, including chemicals, textiles, tobacco-related products, and motor vehicles, and it also inserts or modifies notes deeming certain processing activities to amount to manufacture.
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Provisions expressly mentioned in the judgment/order text.
Central excise tariff amendments revise duty rates and deem certain processing activities as manufacture across multiple product chapters.
The Sixth Schedule to the Finance Act, 2006 amends the First Schedule to the Central Excise Tariff Act by revising tariff entries and duty rates across multiple chapters. It substitutes Nil, ad valorem percentages, and specific duties for identified goods in several chapters, including chemicals, textiles, tobacco-related products, and motor vehicles, and it also inserts or modifies notes deeming certain processing activities to amount to manufacture.
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