Tariff heading substitution clarifies exemption scope and confirms goods made from specified inputs where excise duty already paid. Amendments revise tariff references by substituting chapter-level references with specific tariff headings (heading No. 40.05 and heading No. 40.01) and replace an entry to limit an exemption to goods manufactured from specified inputs falling under listed tariff headings/sub headings where excise or additional customs duty on those inputs has already been paid.
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.
Tariff heading substitution clarifies exemption scope and confirms goods made from specified inputs where excise duty already paid.
Amendments revise tariff references by substituting chapter-level references with specific tariff headings (heading No. 40.05 and heading No. 40.01) and replace an entry to limit an exemption to goods manufactured from specified inputs falling under listed tariff headings/sub headings where excise or additional customs duty on those inputs has already been paid.
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