Tariff classification updated to add additional headings; exemption wording changed to require a minimum applicable rate. Amendment under Section 5A revises two Central Excise notifications: Notification No. 61/86 expands the tariff headings cited for a listed exemption entry, and Notification No. 69/86 replaces wording that specified a fixed rate with wording requiring the charge to be expressed as a minimum rate, by textual substitution in the Tables annexed to those notifications.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification updated to add additional headings; exemption wording changed to require a minimum applicable rate.
Amendment under Section 5A revises two Central Excise notifications: Notification No. 61/86 expands the tariff headings cited for a listed exemption entry, and Notification No. 69/86 replaces wording that specified a fixed rate with wording requiring the charge to be expressed as a minimum rate, by textual substitution in the Tables annexed to those notifications.
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