Tariff classification amendment updates exempted central excise headings by substituting specified tariff codes in the exemption table. Amendment to the exemption Table of Notification No. 6/2005-Central Excise substitutes specified tariff headings in column (2) at four serial numbers, using powers under section 5A of the Central Excise Act and section 85 of the Finance Act, 2005 to implement Budget-related changes to the list of exempted goods, thereby modifying classification entries without altering the exemption framework.
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Tariff classification amendment updates exempted central excise headings by substituting specified tariff codes in the exemption table.
Amendment to the exemption Table of Notification No. 6/2005-Central Excise substitutes specified tariff headings in column (2) at four serial numbers, using powers under section 5A of the Central Excise Act and section 85 of the Finance Act, 2005 to implement Budget-related changes to the list of exempted goods, thereby modifying classification entries without altering the exemption framework.
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