Amendment in the Notification No. 2/2011-Central Excise, dated the 1st March, 2011 - Option to pay duty at 6% (earlier 5%) with cenvat credit - 09/2014 - Central Excise - Tariff
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Tariff amendment adds sports gloves classification, revises sewing machine description and omits a prior tariff entry. Notification No. 9/2014 dated 11 July 2014 amends Notification No. 2/2011 by inserting a new tariff entry for gloves specially designed for use in sports (420321), substituting the description for the sewing machine entry to read 'Sewing machines other than those operated with electric motors, whether in-built or attachable to the body,' and omitting the entry at serial number 63; the amendment implements the option to pay duty at six percent with cenvat credit and is issued under section 5A(1) of the Central Excise Act, 1944.
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Provisions expressly mentioned in the judgment/order text.
Tariff amendment adds sports gloves classification, revises sewing machine description and omits a prior tariff entry.
Notification No. 9/2014 dated 11 July 2014 amends Notification No. 2/2011 by inserting a new tariff entry for gloves specially designed for use in sports (420321), substituting the description for the sewing machine entry to read "Sewing machines other than those operated with electric motors, whether in-built or attachable to the body," and omitting the entry at serial number 63; the amendment implements the option to pay duty at six percent with cenvat credit and is issued under section 5A(1) of the Central Excise Act, 1944.
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