Excise duty rate clarity for glassware: lower tariff provision governs when overlapping notifications create conflicting rates. The Circular clarifies that the rate expressly prescribed for sub heading 70.15 applies irrespective of the method of production, and that the lower rate is the effective rate where two notifications overlap; to remove ambiguity references to heading 70.15 (and to 70.09) were deleted from the broader notification by a technical and clarificatory amending notification.
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Excise duty rate clarity for glassware: lower tariff provision governs when overlapping notifications create conflicting rates.
The Circular clarifies that the rate expressly prescribed for sub heading 70.15 applies irrespective of the method of production, and that the lower rate is the effective rate where two notifications overlap; to remove ambiguity references to heading 70.15 (and to 70.09) were deleted from the broader notification by a technical and clarificatory amending notification.
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