Excise tariff amendment updates exemptions and ad valorem rates for stone and ceramic articles, revising conditions for tiles and scrap. The Notification substitutes a revised Table classifying stone, clay and ceramic articles under the Central Excise tariff, specifying which items attract nil duty and which attract ad valorem rates, and attaching conditions: burnt clay tiles must meet the relevant Indian Standard to be exempt, and broken tiles are nil-rated only if an officer of prescribed rank is satisfied they are scrap and not usable as tiles.
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Provisions expressly mentioned in the judgment/order text.
Excise tariff amendment updates exemptions and ad valorem rates for stone and ceramic articles, revising conditions for tiles and scrap.
The Notification substitutes a revised Table classifying stone, clay and ceramic articles under the Central Excise tariff, specifying which items attract nil duty and which attract ad valorem rates, and attaching conditions: burnt clay tiles must meet the relevant Indian Standard to be exempt, and broken tiles are nil-rated only if an officer of prescribed rank is satisfied they are scrap and not usable as tiles.
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