Specified inputs classification updated: substituted tariff entries align inputs with specified final products under Central Excise rules. Amendment substitutes entries in the annexed table of Notification No. 221/86 to identify specific Tariff headings of inputs and the corresponding Tariff headings of final products; it lists materials (films and strips of plastics, china clay, plaster of Paris moulds, refractory containers, timepiece parts, and computer sub assemblies and parts) each mapped to the enumerated ceramic, timepiece, computer or related finished product headings for exemption treatment under the Central Excise Rules.
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Provisions expressly mentioned in the judgment/order text.
Specified inputs classification updated: substituted tariff entries align inputs with specified final products under Central Excise rules.
Amendment substitutes entries in the annexed table of Notification No. 221/86 to identify specific Tariff headings of inputs and the corresponding Tariff headings of final products; it lists materials (films and strips of plastics, china clay, plaster of Paris moulds, refractory containers, timepiece parts, and computer sub assemblies and parts) each mapped to the enumerated ceramic, timepiece, computer or related finished product headings for exemption treatment under the Central Excise Rules.
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