Tariff amendment changes a tariff classification reference and replaces 'and' with 'or' to alter clause scope. Amendment under rule 8(1) of the Central Excise Rules, 1944 substitutes the tariff figure in S. No. 9, column (2) of the Table and replaces the conjunction 'and' with 'or' in S. No. 39, column (5), clause (i) of the annexed notification, thereby altering the tariff reference and the logical scope of that clause.
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Tariff amendment changes a tariff classification reference and replaces "and" with "or" to alter clause scope.
Amendment under rule 8(1) of the Central Excise Rules, 1944 substitutes the tariff figure in S. No. 9, column (2) of the Table and replaces the conjunction "and" with "or" in S. No. 39, column (5), clause (i) of the annexed notification, thereby altering the tariff reference and the logical scope of that clause.
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