Effective excise rates for specified glass products limit duty to prescribed ad valorem rates under a government notification. Notification limits excise liability for specified glass products to the effective ad valorem rates set in the annexed Table, mapping Tariff Schedule chapters, headings and descriptions to those rates and treating certain lamp and lantern glass items, flint buttons and specified headings at nil while assigning distinct ad valorem rates to automatic-process manufactured goods and a residual rate for other goods in Chapters 70 and 94. An explanation narrows the scope of 'automatic process' by excluding specified manual and mouth-blown manufacturing methods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Effective excise rates for specified glass products limit duty to prescribed ad valorem rates under a government notification.
Notification limits excise liability for specified glass products to the effective ad valorem rates set in the annexed Table, mapping Tariff Schedule chapters, headings and descriptions to those rates and treating certain lamp and lantern glass items, flint buttons and specified headings at nil while assigning distinct ad valorem rates to automatic-process manufactured goods and a residual rate for other goods in Chapters 70 and 94. An explanation narrows the scope of "automatic process" by excluding specified manual and mouth-blown manufacturing methods.
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