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        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.

        <h1>Customs and Excise Duty Changes: multiple tariff adjustments, exemptions and procedural reforms affecting import and excise compliance.</h1> Amendments introduce widespread customs and central excise tariff adjustments, targeted exemptions for inputs and energy-related capital goods, retrospective measures under provisional collection authority, expanded exporter duty-free entitlements, and procedural reforms including higher appeal admission thresholds, mandatory pre-deposit requirements, CENVAT credit time limits, e-payment mandates and valuation rule changes; notifications and Finance Bill provisions govern effective dates and operative conditions.

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