Central excise tariff and exemption amendments adjust rates, classifications and conditions, and clarify input duty credit treatment. Amendments revise multiple Central Excise notifications to alter tariff rates, substitute heading and sub heading references, add and omit specific exempted items, and modify conditional provisions governing excise treatment. Several notifications replace existing ad valorem plus fixed sums with higher fixed components; multiple Table entries are omitted or replaced and new items (notably bio gas and paraffin wax subject to a prior duty condition) are inserted. Amendments add cross references to rule 57A, limit certain manufacturing process reliefs to goods produced on or before a cutoff and substitute per unit duty rates for tea and related products.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central excise tariff and exemption amendments adjust rates, classifications and conditions, and clarify input duty credit treatment.
Amendments revise multiple Central Excise notifications to alter tariff rates, substitute heading and sub heading references, add and omit specific exempted items, and modify conditional provisions governing excise treatment. Several notifications replace existing ad valorem plus fixed sums with higher fixed components; multiple Table entries are omitted or replaced and new items (notably bio gas and paraffin wax subject to a prior duty condition) are inserted. Amendments add cross references to rule 57A, limit certain manufacturing process reliefs to goods produced on or before a cutoff and substitute per unit duty rates for tea and related products.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
