Excise duty rate substitution updates specified tariff entries, effective from January following the notification issuance. Amendment substitutes new per-litre excise duty rate entries for specified sub-items in two serial numbers of the notification's Table, effecting targeted changes to tariff column entries while retaining the rest of the notification; it is published as a Gazette notification and is framed as a further amendment to the principal notification with an operative date in early January.
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Provisions expressly mentioned in the judgment/order text.
Excise duty rate substitution updates specified tariff entries, effective from January following the notification issuance.
Amendment substitutes new per-litre excise duty rate entries for specified sub-items in two serial numbers of the notification's Table, effecting targeted changes to tariff column entries while retaining the rest of the notification; it is published as a Gazette notification and is framed as a further amendment to the principal notification with an operative date in early January.
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