Exemption for iron and steel sheets including tinned and painted variants specified under tariff notification, relieving them from excise. The Central Government amends the tariff notification under the Central Excise Rules by inserting a new serial entry exempting Sheets, including tinned sheets, and Painted, lacquered or varnished sheets falling under the specified tariff subheadings, thereby creating a targeted exemption for those finished iron and steel products.
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Provisions expressly mentioned in the judgment/order text.
Exemption for iron and steel sheets including tinned and painted variants specified under tariff notification, relieving them from excise.
The Central Government amends the tariff notification under the Central Excise Rules by inserting a new serial entry exempting Sheets, including tinned sheets, and Painted, lacquered or varnished sheets falling under the specified tariff subheadings, thereby creating a targeted exemption for those finished iron and steel products.
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