SSI exemption amendment adds tariff classification 7407.12 to the eligible items list under existing notifications. The Central Government amends Notification Nos. 16/97 C.E. and 38/97 C.E. by substituting the figures and word in the ANNEXURE, para (5), sub para (iii) so that the list of tariff classifications now includes 7407.12 alongside the previously listed items, thereby expanding the category of goods falling within the SSI exemption specified in those notifications; no other changes to the notifications are made.
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Provisions expressly mentioned in the judgment/order text.
SSI exemption amendment adds tariff classification 7407.12 to the eligible items list under existing notifications.
The Central Government amends Notification Nos. 16/97 C.E. and 38/97 C.E. by substituting the figures and word in the ANNEXURE, para (5), sub para (iii) so that the list of tariff classifications now includes 7407.12 alongside the previously listed items, thereby expanding the category of goods falling within the SSI exemption specified in those notifications; no other changes to the notifications are made.
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