Exemption wording expanded to include malt alongside malt extract in tariff notifications, broadening covered food product descriptions. Central Government, under rule 8(1) of the Central Excise Rules, 1944, amends two prior notifications of 1 March 1987 by substituting wording in their provisos: in Notification No. 29/87 the phrase 'containing malt extract' is replaced with 'containing malt or malt extract,' and in Notification No. 30/87 the phrase 'containing malt extract or cocoa powder' is replaced with 'containing malt or malt extract or cocoa powder.' These amendments are limited to the specified textual substitutions in the notifications' provisos.
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Provisions expressly mentioned in the judgment/order text.
Exemption wording expanded to include malt alongside malt extract in tariff notifications, broadening covered food product descriptions.
Central Government, under rule 8(1) of the Central Excise Rules, 1944, amends two prior notifications of 1 March 1987 by substituting wording in their provisos: in Notification No. 29/87 the phrase "containing malt extract" is replaced with "containing malt or malt extract," and in Notification No. 30/87 the phrase "containing malt extract or cocoa powder" is replaced with "containing malt or malt extract or cocoa powder." These amendments are limited to the specified textual substitutions in the notifications' provisos.
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