Central Excise amendment: omission of specified exemption entries from earlier notifications alters the scope of exemptions. Exercise of powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 directs that specified notifications be amended by omitting particular Table entries: S. No. 13 and related entries from Notification No. 67/83-Central Excises and S. No. 5 and related entries from Notification No. 56/93-Central Excises, thereby removing those exemption items from the annexed Tables.
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Provisions expressly mentioned in the judgment/order text.
Central Excise amendment: omission of specified exemption entries from earlier notifications alters the scope of exemptions.
Exercise of powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 directs that specified notifications be amended by omitting particular Table entries: S. No. 13 and related entries from Notification No. 67/83-Central Excises and S. No. 5 and related entries from Notification No. 56/93-Central Excises, thereby removing those exemption items from the annexed Tables.
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