Exemption power under section 5A updated, amending rule references and revising packing quantity standards. Amendments add references to section 5A of the Act across multiple Central Excise Rules (notably rules 56-A, 56AA, 57B, 96K, 96ZY, 97, 173L and 192) so that notifications or powers exercised under that subsection are treated equivalently to notifications under rule 8, and harmonize cross-referencing language. Separate substitutions change packaging quantity wording in rules 71 and 73 to standardized numeric expressions, with those substitutions taking effect from the notified commencement 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.
Exemption power under section 5A updated, amending rule references and revising packing quantity standards.
Amendments add references to section 5A of the Act across multiple Central Excise Rules (notably rules 56-A, 56AA, 57B, 96K, 96ZY, 97, 173L and 192) so that notifications or powers exercised under that subsection are treated equivalently to notifications under rule 8, and harmonize cross-referencing language. Separate substitutions change packaging quantity wording in rules 71 and 73 to standardized numeric expressions, with those substitutions taking effect from the notified commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
