Tariff reference substitution updates rules and notifications to align classifications with the amended Central Excise tariff. References in rules made under section 37 of the Central Excise Act and in notifications issued under those rules to Chapters, headings or sub-headings of the First or Second Schedule to the Central Excise Tariff Act are deemed substituted by the corresponding Chapter, heading, sub-heading or tariff item as amended by the Central Excise Tariff (Amendment) Act, 2004, to reflect the revised tariff numbering scheme.
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 reference substitution updates rules and notifications to align classifications with the amended Central Excise tariff.
References in rules made under section 37 of the Central Excise Act and in notifications issued under those rules to Chapters, headings or sub-headings of the First or Second Schedule to the Central Excise Tariff Act are deemed substituted by the corresponding Chapter, heading, sub-heading or tariff item as amended by the Central Excise Tariff (Amendment) Act, 2004, to reflect the revised tariff numbering scheme.
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