Modvat eligibility expanded: tariff chapter lists revised and plywood for tea-chests added to permitted inputs for credit rules. Amendments alter explanation clauses by removing a terminal 'or', amending clause punctuation to '; or', and inserting a new clause listing plywood for tea-chests. Notifications 214/86-C.E. and 217/86-C.E. have their Tables replaced to expand eligible tariff chapters and to exclude specified heading numbers. Notification 351/86-C.E. has its Table substituted with a three-column layout describing inputs, intermediate products and final products, thereby revising eligibility and classification under the Modvat scheme.
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.
Modvat eligibility expanded: tariff chapter lists revised and plywood for tea-chests added to permitted inputs for credit rules.
Amendments alter explanation clauses by removing a terminal "or", amending clause punctuation to "; or", and inserting a new clause listing plywood for tea-chests. Notifications 214/86-C.E. and 217/86-C.E. have their Tables replaced to expand eligible tariff chapters and to exclude specified heading numbers. Notification 351/86-C.E. has its Table substituted with a three-column layout describing inputs, intermediate products and final products, thereby revising eligibility and classification under the Modvat scheme.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.