Central Excise notification amendments redefine duty scope and update commodity descriptions, altering exemption and tariff application. The Government amends specified Central Excise notifications under section 5A(1) to substitute wording that changes exemption and duty application: one change replaces a limitation phrasing with wording applying to the whole of the duty of excise leviable under section 3, while other substitutions expand petroleum product descriptions to include natural gasoline liquefied and reframe cement descriptions to specify Portland cement varieties and update the per tonne rate.
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Provisions expressly mentioned in the judgment/order text.
Central Excise notification amendments redefine duty scope and update commodity descriptions, altering exemption and tariff application.
The Government amends specified Central Excise notifications under section 5A(1) to substitute wording that changes exemption and duty application: one change replaces a limitation phrasing with wording applying to the whole of the duty of excise leviable under section 3, while other substitutions expand petroleum product descriptions to include natural gasoline liquefied and reframe cement descriptions to specify Portland cement varieties and update the per tonne rate.
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