Tariff amendments replace excise rates across multiple chapters under Central Excise Tariff Act, altering column entries accordingly. Amendment to the First Schedule of the Central Excise Tariff Act, 1985 substitutes specified column (4) entries for named tariff items and headings across Chapters 24, 25, 54, 56, 85 and 88, replacing prior entries with stated specific-duty or percentage-rate entries to alter the applicable excise duty basis for those tariff items.
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 amendments replace excise rates across multiple chapters under Central Excise Tariff Act, altering column entries accordingly.
Amendment to the First Schedule of the Central Excise Tariff Act, 1985 substitutes specified column (4) entries for named tariff items and headings across Chapters 24, 25, 54, 56, 85 and 88, replacing prior entries with stated specific-duty or percentage-rate entries to alter the applicable excise duty basis for those tariff items.
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