Central excise exemption amendment narrows exempted goods, omitting a prior entry and excluding foil containers, parts and cookers. Amendment revises the exemption schedule of an existing central excise notification by omitting one serial entry from the tariff table and substituting the entry for another serial so that the exempted description reads: 'All goods other than disposable aluminium foil containers, parts and pressure cookers,' thereby narrowing the scope of the exemption as a budgetary modification under the enabling power of the Central Excise Act.
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Central excise exemption amendment narrows exempted goods, omitting a prior entry and excluding foil containers, parts and cookers.
Amendment revises the exemption schedule of an existing central excise notification by omitting one serial entry from the tariff table and substituting the entry for another serial so that the exempted description reads: "All goods other than disposable aluminium foil containers, parts and pressure cookers," thereby narrowing the scope of the exemption as a budgetary modification under the enabling power of the Central Excise Act.
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