Central Excise amendment expands exclusion scope to specified sub headings, altering exemption eligibility and taking effect October first. Amendment to Central Excise exemption notifications substitutes the exclusion phrase to add specified Chapter 22 sub heading numbers to the existing exclusions for Headings 36.05 and 37.06, thereby narrowing the exemptions in Notifications 214/86-C.E. and 217/86-C.E.; enacted under rule 8(1) of the Central Excise Rules, 1944 and effective from the first day of October, 1987.
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Provisions expressly mentioned in the judgment/order text.
Central Excise amendment expands exclusion scope to specified sub headings, altering exemption eligibility and taking effect October first.
Amendment to Central Excise exemption notifications substitutes the exclusion phrase to add specified Chapter 22 sub heading numbers to the existing exclusions for Headings 36.05 and 37.06, thereby narrowing the exemptions in Notifications 214/86-C.E. and 217/86-C.E.; enacted under rule 8(1) of the Central Excise Rules, 1944 and effective from the first day of October, 1987.
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