Tariff heading alignment: amendment clarifies that classification applies to the heading or its subheadings under the excise notification. The government, under section 5A of the Central Excises and Salt Act, 1944, amended notification No. 179/85 by substituting the words and figures 'under sub-heading Nos. 2505.00,' with the words and figures 'under heading or sub-heading Nos.25.05,' to align the tariff reference with the Harmonized System Nomenclature and clarify the classification scope under that tariff entry.
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Tariff heading alignment: amendment clarifies that classification applies to the heading or its subheadings under the excise notification.
The government, under section 5A of the Central Excises and Salt Act, 1944, amended notification No. 179/85 by substituting the words and figures "under sub-heading Nos. 2505.00," with the words and figures "under heading or sub-heading Nos.25.05," to align the tariff reference with the Harmonized System Nomenclature and clarify the classification scope under that tariff entry.
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