Central Excise tariff amendment alters tariff classification, expanding specified headings in the exemption table under rule eight authority. The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 62/86 by substituting the figures in column (2) against Sl. No. 1 of the annexed Table, replacing the previously specified figure with a revised composite tariff entry, thereby altering the tariff classification in the exemption schedule.
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Central Excise tariff amendment alters tariff classification, expanding specified headings in the exemption table under rule eight authority.
The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 62/86 by substituting the figures in column (2) against Sl. No. 1 of the annexed Table, replacing the previously specified figure with a revised composite tariff entry, thereby altering the tariff classification in the exemption schedule.
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