Excise rate amendments reduce specified exemption amounts and substitute ad valorem rates with specific per unit tariffs. The Central Government, exercising executive amendment power under the Central Excises and Salt Act, directs textual substitutions in six notifications: reducing specified per gross box charges for matches, lowering an ad valorem charge from thirty five to thirty percent, omitting and replacing certain table entries (including new per vehicle figures for motor vehicles and auto rickshaws), and converting a fifteen percent ad valorem charge into a fixed per kilogram tariff. These changes amend the opening paragraphs and table column entries of the listed notifications.
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Provisions expressly mentioned in the judgment/order text.
Excise rate amendments reduce specified exemption amounts and substitute ad valorem rates with specific per unit tariffs.
The Central Government, exercising executive amendment power under the Central Excises and Salt Act, directs textual substitutions in six notifications: reducing specified per gross box charges for matches, lowering an ad valorem charge from thirty five to thirty percent, omitting and replacing certain table entries (including new per vehicle figures for motor vehicles and auto rickshaws), and converting a fifteen percent ad valorem charge into a fixed per kilogram tariff. These changes amend the opening paragraphs and table column entries of the listed notifications.
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