Exemption narrowed: amendment excludes malt from a general excise exemption, making malt subject to central excise. The notification amends Notification No. 10/89-Central Excises by substituting the words 'all goods,' with 'all goods, except malt,' thereby excluding malt from the miscellaneous exemption under Chapter 11 and placing malt outside the exempted category under the existing tariff notification.
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Exemption narrowed: amendment excludes malt from a general excise exemption, making malt subject to central excise.
The notification amends Notification No. 10/89-Central Excises by substituting the words "all goods," with "all goods, except malt," thereby excluding malt from the miscellaneous exemption under Chapter 11 and placing malt outside the exempted category under the existing tariff notification.
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