Withdrawal of prior tariff instructions: legacy First Schedule guidances rescinded and replaced by Harmonised Commodity Classification guidance. The Board rescinded all instructions, guidelines and tariff advices issued under the erstwhile First Schedule to the Central Excises & Salt Act, 1944, on the basis that the Central Excise Tariff Act, 1985 adopts the Harmonised Commodity Description with Section and Chapter Notes and that legacy pronouncements are not relevant to the reformed tariff; trade notices and departmental instructions will be issued to inform stakeholders.
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Provisions expressly mentioned in the judgment/order text.
Withdrawal of prior tariff instructions: legacy First Schedule guidances rescinded and replaced by Harmonised Commodity Classification guidance.
The Board rescinded all instructions, guidelines and tariff advices issued under the erstwhile First Schedule to the Central Excises & Salt Act, 1944, on the basis that the Central Excise Tariff Act, 1985 adopts the Harmonised Commodity Description with Section and Chapter Notes and that legacy pronouncements are not relevant to the reformed tariff; trade notices and departmental instructions will be issued to inform stakeholders.
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