Tariff classification amendments broaden chapter-level references and revise excise duty conditions for metal articles and waste. Amendments replace specific tariff sub-heading references with broader chapter- or heading-level descriptions for various metals and their waste, omit certain Schedule entries, and revise eligibility conditions for concessional treatment of winding wires by specifying qualifying feedstock and requiring prior payment of excise or additional duty and absence of duty-credit claims.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification amendments broaden chapter-level references and revise excise duty conditions for metal articles and waste.
Amendments replace specific tariff sub-heading references with broader chapter- or heading-level descriptions for various metals and their waste, omit certain Schedule entries, and revise eligibility conditions for concessional treatment of winding wires by specifying qualifying feedstock and requiring prior payment of excise or additional duty and absence of duty-credit claims.
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