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of <h1>Finance Act 2002 Section 145(ii) Removes Specific Tariff Headings from Central Excise, Affecting Goods Classification and Taxation.</h1> The Sixth Schedule of the Finance Act, 2002, as referenced in section 145(ii), mandates the omission of specific headings and sub-headings, along with their corresponding entries, from the Second Schedule of the Central Excise Tariff Act. These omissions include headings and sub-headings numbered 25.02, 33.04, 33.05, 33.07, 43.01, 89.03, 89.07, 93.02 through 93.07, and 96.05. This legislative change impacts the classification and taxation of certain goods under the central excise framework, effectively removing these categories from the tariff schedule.
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