Tariff amendment revises excise duty entries and treats drawing into wire as manufacture under the Central Excise Tariff Act Amendment to the First Schedule substitutes revised excise duty entries for specified subheadings in Chapters 50, 90 and 95 and inserts a NOTE in Section XV declaring that the process of drawing or redrawing a rod, wire or similar article into wire amounts to manufacture, thereby clarifying the manufacturing characterisation for products of that Section.
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 amendment revises excise duty entries and treats drawing into wire as manufacture under the Central Excise Tariff Act
Amendment to the First Schedule substitutes revised excise duty entries for specified subheadings in Chapters 50, 90 and 95 and inserts a NOTE in Section XV declaring that the process of drawing or redrawing a rod, wire or similar article into wire amounts to manufacture, thereby clarifying the manufacturing characterisation for products of that Section.
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