Excise tariff amendment alters table entries for video/audio tapes and cassettes, changing rates, descriptions, and omissions. Amendment modifies the annexed Table to Notification No. 74/90-C.E., substituting entries in column (4) for specified serial numbers, replacing one column (3) description with 'Recorded audio cassettes' and substituting its column (4) entry with Nil, and omitting one serial entry; enacted under sub section (1) of section 5A of the Central Excises and Salt Act, 1944.
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.
Excise tariff amendment alters table entries for video/audio tapes and cassettes, changing rates, descriptions, and omissions.
Amendment modifies the annexed Table to Notification No. 74/90-C.E., substituting entries in column (4) for specified serial numbers, replacing one column (3) description with "Recorded audio cassettes" and substituting its column (4) entry with Nil, and omitting one serial entry; enacted under sub section (1) of section 5A of the Central Excises and Salt Act, 1944.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.