Addition of pesticide intermediates to the exemption annexure under central excise notification alters tariff coverage. The Government, invoking section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 43/88-Central Excises by inserting three new Annexure entries after Sl. No. 41-Sl. Nos. 42-44-naming Cumene; Parachloro-N-Isopropyl Aniline; and Methyl chlorofermate, thereby expanding the list of pesticide intermediates covered by the miscellaneous exemptions schedule.
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Provisions expressly mentioned in the judgment/order text.
Addition of pesticide intermediates to the exemption annexure under central excise notification alters tariff coverage.
The Government, invoking section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 43/88-Central Excises by inserting three new Annexure entries after Sl. No. 41-Sl. Nos. 42-44-naming Cumene; Parachloro-N-Isopropyl Aniline; and Methyl chlorofermate, thereby expanding the list of pesticide intermediates covered by the miscellaneous exemptions schedule.
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