Exemption amendment for small scale units updates tariff classifications to expand commodities eligible for relief under excise rules. Amendment to the Central Excise exemption for small scale units substitutes a specified tariff entry in the Annexure to a prior notification with an updated set of tariff codes, thereby changing which commodities qualify for the miscellaneous exemption under the applicable notification framework and pursuant to powers conferred by the Central Excise Rules.
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Exemption amendment for small scale units updates tariff classifications to expand commodities eligible for relief under excise rules.
Amendment to the Central Excise exemption for small scale units substitutes a specified tariff entry in the Annexure to a prior notification with an updated set of tariff codes, thereby changing which commodities qualify for the miscellaneous exemption under the applicable notification framework and pursuant to powers conferred by the Central Excise Rules.
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