Set off of duty: amendment adds an additional tariff item to the exemptible list, altering the table entry. An amendment substitutes in the Table against S. No. 4, column (4), the figures and word '29, 32, 34 or 38' in place of '29, 34 or 38', thereby expanding the tariff entries list relevant to set off of duty. The amendment is effected under the powers conferred by sub rule (1) of rule 8 of the Central Excise Rules, 1944, and alters Notification No. 432/86 Central Excises (6th October 1986) only insofar as the specified substitution.
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.
Set off of duty: amendment adds an additional tariff item to the exemptible list, altering the table entry.
An amendment substitutes in the Table against S. No. 4, column (4), the figures and word "29, 32, 34 or 38" in place of "29, 34 or 38", thereby expanding the tariff entries list relevant to set off of duty. The amendment is effected under the powers conferred by sub rule (1) of rule 8 of the Central Excise Rules, 1944, and alters Notification No. 432/86 Central Excises (6th October 1986) only insofar as the specified substitution.
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