Scope of excise duty now includes additional duty under Customs Tariff Act for specified tariff entries, altering duty references. The Table to Notification No. 266/88 Central Excises is amended so that, in column (4) against S. No. 1 and S. No. 2, immediately after the words 'excise duty' the phrase clarifying that the term includes duty under the Central Excises and Salt Act, 1944 or the additional duty under the Customs Tariff Act, 1975, as the case may be, is inserted.
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Provisions expressly mentioned in the judgment/order text.
Scope of excise duty now includes additional duty under Customs Tariff Act for specified tariff entries, altering duty references.
The Table to Notification No. 266/88 Central Excises is amended so that, in column (4) against S. No. 1 and S. No. 2, immediately after the words "excise duty" the phrase clarifying that the term includes duty under the Central Excises and Salt Act, 1944 or the additional duty under the Customs Tariff Act, 1975, as the case may be, is inserted.
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