Tariff amendments update excise classification codes and exemption entries, altering headings and HS codes with specified commencement. Amendments revise multiple Central Excise notifications by substituting, inserting or omitting tariff classifications and related entries in exemption schedules, altering commodity descriptions and Harmonized System code references. The changes are detailed against specific serial entries, replacing tariff numbers, adding bracketed exclusions, and removing exceptions in tables and annexures, thereby modifying which goods qualify under the affected exemption or specified categories. The notification prescribes a commencement date for the amended entries and requires reliance on the substituted schedule entries.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff amendments update excise classification codes and exemption entries, altering headings and HS codes with specified commencement.
Amendments revise multiple Central Excise notifications by substituting, inserting or omitting tariff classifications and related entries in exemption schedules, altering commodity descriptions and Harmonized System code references. The changes are detailed against specific serial entries, replacing tariff numbers, adding bracketed exclusions, and removing exceptions in tables and annexures, thereby modifying which goods qualify under the affected exemption or specified categories. The notification prescribes a commencement date for the amended entries and requires reliance on the substituted schedule entries.
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