Tariff renumbering aligns Central Excise notification references with amended classification, preserving prior actions and substantive content. Substitutes references in all existing Central Excise notifications so that any reference to a Chapter, heading or sub heading in the Schedules to the Central Excise Tariff Act is deemed replaced by the corresponding amended Chapter, heading, sub heading or tariff item introduced by the Tariff Amendment Act; the substitution applies prospectively from the commencement of that Amendment Act and preserves prior actions while making only technical classification changes without substantive effect.
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 renumbering aligns Central Excise notification references with amended classification, preserving prior actions and substantive content.
Substitutes references in all existing Central Excise notifications so that any reference to a Chapter, heading or sub heading in the Schedules to the Central Excise Tariff Act is deemed replaced by the corresponding amended Chapter, heading, sub heading or tariff item introduced by the Tariff Amendment Act; the substitution applies prospectively from the commencement of that Amendment Act and preserves prior actions while making only technical classification changes without substantive effect.
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