Tariff amendment increases specified exemption thresholds and adjusts rates for certain central excise notifications under existing law. Amendments under section 5A(1) of the Central Excises and Salt Act, 1944 substitute specified words, figures and rate entries in the tables annexed to four prior Central Excise notifications, modifying exemption descriptions for certain motor vehicles, increasing stated per tonne thresholds, replacing rate entries for film categories, and altering numeric table entries for two serial entries, thereby changing the scope and quantum of the listed miscellaneous exemptions and tariff entries.
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Provisions expressly mentioned in the judgment/order text.
Tariff amendment increases specified exemption thresholds and adjusts rates for certain central excise notifications under existing law.
Amendments under section 5A(1) of the Central Excises and Salt Act, 1944 substitute specified words, figures and rate entries in the tables annexed to four prior Central Excise notifications, modifying exemption descriptions for certain motor vehicles, increasing stated per tonne thresholds, replacing rate entries for film categories, and altering numeric table entries for two serial entries, thereby changing the scope and quantum of the listed miscellaneous exemptions and tariff entries.
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