Tariff substitution: central excise notification replaces serial entry to classify machinery under revised tariff headings '82 or 84'. The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 64/86-Central Excises by substituting in the Table at serial No. 2 the entry in column (2) with '82 or 84', thereby changing the tariff column entry applicable to the item listed at serial No. 2 for machinery, appliances and implements.
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 substitution: central excise notification replaces serial entry to classify machinery under revised tariff headings '82 or 84'.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 64/86-Central Excises by substituting in the Table at serial No. 2 the entry in column (2) with "82 or 84", thereby changing the tariff column entry applicable to the item listed at serial No. 2 for machinery, appliances and implements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.