Central Excise exemption criteria amended to remove a tariff-heading exclusion and lower the composition threshold for goods. The government amends two Central Excise notifications to broaden exemption scope by removing a parenthetical tariff-heading exclusion from both instruments and by replacing a previously more restrictive compositional eligibility formula in one notification with a lower minimum composition requirement, thereby changing which goods qualify for the exemption.
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Provisions expressly mentioned in the judgment/order text.
Central Excise exemption criteria amended to remove a tariff-heading exclusion and lower the composition threshold for goods.
The government amends two Central Excise notifications to broaden exemption scope by removing a parenthetical tariff-heading exclusion from both instruments and by replacing a previously more restrictive compositional eligibility formula in one notification with a lower minimum composition requirement, thereby changing which goods qualify for the exemption.
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