Central Excise amendment alters exempted goods classifications, expanding covered headings and substituting castings of steel. Notification amends prior Central Excise tariff notifications by deleting the specific reference to cast articles of iron from an exemption table and by substituting entries in another notification to (a) broaden an exempt entry to cover any heading or sub heading of specified tariff chapters and (b) replace an entry with castings and cast articles of steel, thereby altering the goods descriptions that determine exemption coverage.
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Provisions expressly mentioned in the judgment/order text.
Central Excise amendment alters exempted goods classifications, expanding covered headings and substituting castings of steel.
Notification amends prior Central Excise tariff notifications by deleting the specific reference to cast articles of iron from an exemption table and by substituting entries in another notification to (a) broaden an exempt entry to cover any heading or sub heading of specified tariff chapters and (b) replace an entry with castings and cast articles of steel, thereby altering the goods descriptions that determine exemption coverage.
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