Central Excise amendment revises specified notifications to change tariff coverage and duty treatment under section 5A authority. Under authority of section 5A(1), three Central Excise notifications are amended: omission of Sl. Nos. 2 and 3 from Notification No. 187/72; replacement of 'all goods, except malt' with 'all goods' in Notification No. 10/89 to include malt; and insertion into Notification No. 12/90 of two tariff entries establishing an ad valorem duty for one beverage-related heading (excluding items in earlier serials) and a nil-duty classification for another beverage-related heading.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central Excise amendment revises specified notifications to change tariff coverage and duty treatment under section 5A authority.
Under authority of section 5A(1), three Central Excise notifications are amended: omission of Sl. Nos. 2 and 3 from Notification No. 187/72; replacement of "all goods, except malt" with "all goods" in Notification No. 10/89 to include malt; and insertion into Notification No. 12/90 of two tariff entries establishing an ad valorem duty for one beverage-related heading (excluding items in earlier serials) and a nil-duty classification for another beverage-related heading.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
