Central excise tariff amendments substitute chapter references with specific headings and revise proviso scope in six notifications. Amendments to six Central Excise notifications use powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 to delete specified words, substitute chapter references with precise heading numbers, and modify proviso clauses to add or limit particular headings and sub-headings, thereby refining the scope of tariff-related exemptions in the listed notifications.
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Provisions expressly mentioned in the judgment/order text.
Central excise tariff amendments substitute chapter references with specific headings and revise proviso scope in six notifications.
Amendments to six Central Excise notifications use powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 to delete specified words, substitute chapter references with precise heading numbers, and modify proviso clauses to add or limit particular headings and sub-headings, thereby refining the scope of tariff-related exemptions in the listed notifications.
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