Excise exemption amendment broadens tariff-based coverage but excludes specific headings, altering which goods qualify as inputs or products. Amendment under rule 57J substitutes the Table in Notification No. 351/86 to specify exempted inputs, intermediate products and final products by reference to an extensive list of tariff Chapters in the Schedule to the Central Excise Tariff Act, 1985, while expressly excluding goods falling under Heading Nos. 36.05 and 37.06.
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Excise exemption amendment broadens tariff-based coverage but excludes specific headings, altering which goods qualify as inputs or products.
Amendment under rule 57J substitutes the Table in Notification No. 351/86 to specify exempted inputs, intermediate products and final products by reference to an extensive list of tariff Chapters in the Schedule to the Central Excise Tariff Act, 1985, while expressly excluding goods falling under Heading Nos. 36.05 and 37.06.
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