Tariff schedule amendments update excise classifications and rates, substituting entries and inserting units, effective as notified. Exercise of power under section 5(1) of the Central Excise Tariff Act, 1985 amends the First Schedule by omitting and substituting specified tariff items and entries across Chapters 29, 38, 44, 55 and 94, standardising units of quantity as 'kg.' or 'u' and applying an excise rate of 12.5% to the listed items; the notification takes effect on the notified date.
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Provisions expressly mentioned in the judgment/order text.
Tariff schedule amendments update excise classifications and rates, substituting entries and inserting units, effective as notified.
Exercise of power under section 5(1) of the Central Excise Tariff Act, 1985 amends the First Schedule by omitting and substituting specified tariff items and entries across Chapters 29, 38, 44, 55 and 94, standardising units of quantity as "kg." or "u" and applying an excise rate of 12.5% to the listed items; the notification takes effect on the notified date.
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