Central Excise Tariff revision revises duty treatment and exemptions for lenses, balances, cinematograph projectors and rehabilitation aids. Amendment replaces the existing Central Excise notification Table with a new schedule specifying Chapter/Heading numbers, descriptions of goods and applicable rates. The Table identifies items subject to nil duty-including spectacle lenses, precision balances of 5 mg sensitivity or better, drawing instruments, certain small gauge projectors, and artificial limbs and rehabilitation aids-and items subject to ad valorem duties for various photographic and cinematograph apparatus. Orthopaedic footwear is differentiated by whether manufacture ordinarily uses power, with differing duty treatment accordingly.
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Provisions expressly mentioned in the judgment/order text.
Central Excise Tariff revision revises duty treatment and exemptions for lenses, balances, cinematograph projectors and rehabilitation aids.
Amendment replaces the existing Central Excise notification Table with a new schedule specifying Chapter/Heading numbers, descriptions of goods and applicable rates. The Table identifies items subject to nil duty-including spectacle lenses, precision balances of 5 mg sensitivity or better, drawing instruments, certain small gauge projectors, and artificial limbs and rehabilitation aids-and items subject to ad valorem duties for various photographic and cinematograph apparatus. Orthopaedic footwear is differentiated by whether manufacture ordinarily uses power, with differing duty treatment accordingly.
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