Excise tariff amendment revises sub-heading applicability and replaces clearance slabs with new per-tonne excise rates. Amendment exercises the power under Central Excise Rules to modify exemption and tariff notifications by substituting an additional tariff sub-heading and rewriting table entries to replace prior serial clearance slabs with three successive aggregate slabs linked sequentially and prescribed distinct excise rates chargeable per tonne for each slab.
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Provisions expressly mentioned in the judgment/order text.
Excise tariff amendment revises sub-heading applicability and replaces clearance slabs with new per-tonne excise rates.
Amendment exercises the power under Central Excise Rules to modify exemption and tariff notifications by substituting an additional tariff sub-heading and rewriting table entries to replace prior serial clearance slabs with three successive aggregate slabs linked sequentially and prescribed distinct excise rates chargeable per tonne for each slab.
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