Excise tariff amendments revise matchbox exemption rates and wording, shifting unit basis and altering computation from prior formulations. Amendments substitute rate expressions and unit bases in five Central Excise exemption notifications relating to boxes of matches, replacing per gross formulations with per hundred boxes formulations and altering the corresponding wording in opening paragraphs, provisos, and annexed table entries; the changes are effected by textual substitution and are brought into force on the prescribed commencement date.
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Provisions expressly mentioned in the judgment/order text.
Excise tariff amendments revise matchbox exemption rates and wording, shifting unit basis and altering computation from prior formulations.
Amendments substitute rate expressions and unit bases in five Central Excise exemption notifications relating to boxes of matches, replacing per gross formulations with per hundred boxes formulations and altering the corresponding wording in opening paragraphs, provisos, and annexed table entries; the changes are effected by textual substitution and are brought into force on the prescribed commencement date.
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