Central Excise amendment narrows rule exceptions and exempts specific tariff goods from the rule's application explicitly. The amendment to Rule 13 deletes a portion of sub rule (1), omits Explanation 1, and inserts a proviso that exempts fixed vegetable oils (sub heading 15.03), instant tea (Heading 21.01) and salt (sub heading 25.01) of the Tariff Schedule from the application of Rule 13, effective on publication under the power conferred by section 37.
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Central Excise amendment narrows rule exceptions and exempts specific tariff goods from the rule's application explicitly.
The amendment to Rule 13 deletes a portion of sub rule (1), omits Explanation 1, and inserts a proviso that exempts fixed vegetable oils (sub heading 15.03), instant tea (Heading 21.01) and salt (sub heading 25.01) of the Tariff Schedule from the application of Rule 13, effective on publication under the power conferred by section 37.
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