Excise exemption rates adjusted to higher ad valorem percentages and item descriptions broadened altering tariff treatment and coverage. Amendments revise five Central Excise notifications by substituting specified concession entries in their annexed Tables: replacing certain unit-based or lower concessions with higher ad valorem rates, altering commodity descriptions for selected serial entries, and increasing specified percentage rates, thereby modifying the scope and rate basis of miscellaneous exemptions under the notifications.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption rates adjusted to higher ad valorem percentages and item descriptions broadened altering tariff treatment and coverage.
Amendments revise five Central Excise notifications by substituting specified concession entries in their annexed Tables: replacing certain unit-based or lower concessions with higher ad valorem rates, altering commodity descriptions for selected serial entries, and increasing specified percentage rates, thereby modifying the scope and rate basis of miscellaneous exemptions under the notifications.
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