Central excise exemptions amended to omit specified entries and refine permissible processing without changing product form. Amendments delete specified table entries from two notifications, substitute an exception permitting removal of surface defects or excess material by grinding, chipping, filing or proof machining provided there is no change in the form of the product, and revise a notification to exclude pieces roughly shaped by forging from the definition of semi finished steel products while omitting cast steel articles from tariff coverage.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central excise exemptions amended to omit specified entries and refine permissible processing without changing product form.
Amendments delete specified table entries from two notifications, substitute an exception permitting removal of surface defects or excess material by grinding, chipping, filing or proof machining provided there is no change in the form of the product, and revise a notification to exclude pieces roughly shaped by forging from the definition of semi finished steel products while omitting cast steel articles from tariff coverage.
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