Central excise exemption amendment: substitution of tariff sub heading modifies which classification is covered by the exemption. The Central Government amended an existing exemption notification under the Central Excise Rules and the Additional Duties of Excise Act by substituting one tariff sub heading for another, thereby altering which tariff classification is referenced for the exemption; the amendment is limited to replacing the sub heading reference and does not add substantive eligibility conditions.
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Provisions expressly mentioned in the judgment/order text.
Central excise exemption amendment: substitution of tariff sub heading modifies which classification is covered by the exemption.
The Central Government amended an existing exemption notification under the Central Excise Rules and the Additional Duties of Excise Act by substituting one tariff sub heading for another, thereby altering which tariff classification is referenced for the exemption; the amendment is limited to replacing the sub heading reference and does not add substantive eligibility conditions.
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