S.S.I. Exemption amended to substitute specified tariff headings, altering eligible items effective from April. Amendment to S.S.I. exemption notification substitutes an updated list of tariff headings in the Annexure to Notification No. 1/93-C.E., replacing the figures against Serial Number (2) with a revised series of tariff items and thereby redefining which goods qualify for the small-scale industrial exemption; the substitution is made operative from the stated April implementation date.
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Provisions expressly mentioned in the judgment/order text.
S.S.I. Exemption amended to substitute specified tariff headings, altering eligible items effective from April.
Amendment to S.S.I. exemption notification substitutes an updated list of tariff headings in the Annexure to Notification No. 1/93-C.E., replacing the figures against Serial Number (2) with a revised series of tariff items and thereby redefining which goods qualify for the small-scale industrial exemption; the substitution is made operative from the stated April implementation date.
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