Tariff classification change mandates transition to eight-digit codes while preserving existing duty rates for specified commodities. The amended Central Excise Tariff mandates transition to eight-digit classification codes with substituted First and Second Schedules; contemporaneous notifications preserve existing duty rates for specified items and substitute references in existing instruments to correspond to the amended numbering. Application of the General Clauses Act means four ancillary schedules referencing six-digit entries are to be read as referring to the amended Tariff Act and its substituted schedules; field formations must implement the change and assist trade to ensure a smooth switchover.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification change mandates transition to eight-digit codes while preserving existing duty rates for specified commodities.
The amended Central Excise Tariff mandates transition to eight-digit classification codes with substituted First and Second Schedules; contemporaneous notifications preserve existing duty rates for specified items and substitute references in existing instruments to correspond to the amended numbering. Application of the General Clauses Act means four ancillary schedules referencing six-digit entries are to be read as referring to the amended Tariff Act and its substituted schedules; field formations must implement the change and assist trade to ensure a smooth switchover.
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