Amendment to exemption notification: substitution of product description alters scope of Central Excise exemption coverage. Amendment to an existing exemption notification under the Central Excise framework substitutes a previously specific phrase identifying exempted items in the notification's tariff table with a more general term, thereby altering the scope of the exemption entry; the change is effected under delegated rulemaking authority and is confined to the textual replacement in the specified table entry.
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Provisions expressly mentioned in the judgment/order text.
Amendment to exemption notification: substitution of product description alters scope of Central Excise exemption coverage.
Amendment to an existing exemption notification under the Central Excise framework substitutes a previously specific phrase identifying exempted items in the notification's tariff table with a more general term, thereby altering the scope of the exemption entry; the change is effected under delegated rulemaking authority and is confined to the textual replacement in the specified table entry.
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