HSN code coverage clarified to include all tariff items under the cited code unless expressly excluded. Where a four-, six- or eight-digit HSN code is specified in a DVAT schedule entry, it covers all goods falling under that HSN code unless the DVAT Act expressly excludes them; however, where the schedule's descriptive text does not fully match the Central Excise Tariff Act description for that HSN, the clarification does not apply and the description controls.
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Provisions expressly mentioned in the judgment/order text.
HSN code coverage clarified to include all tariff items under the cited code unless expressly excluded.
Where a four-, six- or eight-digit HSN code is specified in a DVAT schedule entry, it covers all goods falling under that HSN code unless the DVAT Act expressly excludes them; however, where the schedule's descriptive text does not fully match the Central Excise Tariff Act description for that HSN, the clarification does not apply and the description controls.
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