Inclusion of aluminium circles in excise classification extends existing provisions to aluminium alongside stainless steel pattis. The amendment revises Chapter V headings and substitutes references in multiple rules to include aluminium circles alongside stainless steel pattis or pattas, applying the same rule provisions to aluminium circles falling under Chapter 76 as to stainless steel pattis or pattas under Chapter 72, enacted by notification under the Central Excise Act with a specified effective date.
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.
Inclusion of aluminium circles in excise classification extends existing provisions to aluminium alongside stainless steel pattis.
The amendment revises Chapter V headings and substitutes references in multiple rules to include aluminium circles alongside stainless steel pattis or pattas, applying the same rule provisions to aluminium circles falling under Chapter 76 as to stainless steel pattis or pattas under Chapter 72, enacted by notification under the Central Excise Act with a specified effective date.
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