Tariff classification amendment replaces a single tariff heading with two subheadings under central excise notification. Central Government exercises powers under section 5A(1) of the Central Excises and Salt Act, 1944 to amend Notification No.171/70-Central Excises by substituting the tariff figure in column (2) against the specified serial entry in the annexed TABLE with two distinct tariff subheadings, thereby updating the tariff references in the exemption schedule.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification amendment replaces a single tariff heading with two subheadings under central excise notification.
Central Government exercises powers under section 5A(1) of the Central Excises and Salt Act, 1944 to amend Notification No.171/70-Central Excises by substituting the tariff figure in column (2) against the specified serial entry in the annexed TABLE with two distinct tariff subheadings, thereby updating the tariff references in the exemption schedule.
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