Excise exemption amendment substitutes the input-product table, defining covered tariff headings and specified exclusions. The Central Government, invoking section 5A of the Central Excises and Salt Act, 1944, substitutes the Table annexed to Notification No. 217/86 Central Excises. The new Table specifies inputs and corresponding final products by reference to goods classifiable under an extensive list of tariff chapters and specified headings in the Schedule to the Central Excise Tariff Act, 1985, and sets out explicit exclusions of certain headings and sub headings from coverage.
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Excise exemption amendment substitutes the input-product table, defining covered tariff headings and specified exclusions.
The Central Government, invoking section 5A of the Central Excises and Salt Act, 1944, substitutes the Table annexed to Notification No. 217/86 Central Excises. The new Table specifies inputs and corresponding final products by reference to goods classifiable under an extensive list of tariff chapters and specified headings in the Schedule to the Central Excise Tariff Act, 1985, and sets out explicit exclusions of certain headings and sub headings from coverage.
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