Excise tariff revision adjusts specified table entries, substituting updated per litre excise rates for affected items. Amendment under section 5A revises specific tariff entries in notification No.12/2012-Central Excise by substituting the excise amounts in the Table: serial number 70 item (i) replaced with 2.70 per litre and item (ii) with 3.85 per litre; serial number 71 item (i) replaced with 2.96 per litre and item (ii) with 5.25 per litre, effected by Notification No.22/2014-Central Excise dated 12th November 2014.
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Provisions expressly mentioned in the judgment/order text.
Excise tariff revision adjusts specified table entries, substituting updated per litre excise rates for affected items.
Amendment under section 5A revises specific tariff entries in notification No.12/2012-Central Excise by substituting the excise amounts in the Table: serial number 70 item (i) replaced with 2.70 per litre and item (ii) with 3.85 per litre; serial number 71 item (i) replaced with 2.96 per litre and item (ii) with 5.25 per litre, effected by Notification No.22/2014-Central Excise dated 12th November 2014.
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