Amendments to Central Excise notifications under section 5A modify tariff references, insert fabric entries and revise exemption rates. Amendments under section 5A amend seven Central Excise notifications by substituting table entries, inserting new exempted textile entries including flax fabrics and a Nil-duty textile description, replacing a heading-based tariff reference with a Schedule reference to the Central Excise Tariff Act, 1985, revising per-kilogram exemption rate wording in two notifications, and lowering the percentage threshold in the first proviso of another notification to change an eligibility condition.
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Provisions expressly mentioned in the judgment/order text.
Amendments to Central Excise notifications under section 5A modify tariff references, insert fabric entries and revise exemption rates.
Amendments under section 5A amend seven Central Excise notifications by substituting table entries, inserting new exempted textile entries including flax fabrics and a Nil-duty textile description, replacing a heading-based tariff reference with a Schedule reference to the Central Excise Tariff Act, 1985, revising per-kilogram exemption rate wording in two notifications, and lowering the percentage threshold in the first proviso of another notification to change an eligibility condition.
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