Tariff classification amendment expands motor vehicle exemption scope by adding an additional vehicle heading to the notification. The Central Government, invoking sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 241/86-Central Excises by substituting the opening portion's reference so that the list of tariff headings reads '87.02, 87.03 or 87.04' instead of '87.02 or 87.04', thereby including the additional heading within the notification's scope.
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Tariff classification amendment expands motor vehicle exemption scope by adding an additional vehicle heading to the notification.
The Central Government, invoking sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 241/86-Central Excises by substituting the opening portion's reference so that the list of tariff headings reads "87.02, 87.03 or 87.04" instead of "87.02 or 87.04", thereby including the additional heading within the notification's scope.
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