Tariff Act 1985

[rajkumar shukla]

Does Central excise Tariff Act have power to make rule?If yes where?It contains general rules for interpretation of this schedule. what is the authority for this rule?

[Rajagopalan Ranganathan]

Sir,

General Rules for the Interpretation of the schedule to Central Excise Tariff Act, 1985 is part and parcel of the Tariff Act itself. Therefore no separate authority is required for framing the same.

AI Summary

Interpretation rules in tariff law are embedded in the Act and do not require separate rule making authority. The General Rules for the Interpretation of the schedule are incorporated into the Tariff Act and form part of the statutory scheme; they derive force from the legislative text and do not require a separate delegated rulemaking instrument for their validity.