Tariff rate specification: notification caps excise duty for specified goods by linking Schedule headings to reduced or nil rates. Notification adjusts excise liability by exempting the portion of duty in excess of specified rates for goods listed by Schedule heading and description in an annexed Table, prescribes differentiated rates or nil treatment for enumerated goods and parts, sets targeted exclusions and explanatory classification rules (including multi-speed motors, geared motors, and the definition of electronic machines), and takes effect on commencement of the Central Excise Tariff Act, 1985.
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 rate specification: notification caps excise duty for specified goods by linking Schedule headings to reduced or nil rates.
Notification adjusts excise liability by exempting the portion of duty in excess of specified rates for goods listed by Schedule heading and description in an annexed Table, prescribes differentiated rates or nil treatment for enumerated goods and parts, sets targeted exclusions and explanatory classification rules (including multi-speed motors, geared motors, and the definition of electronic machines), and takes effect on commencement of the Central Excise Tariff Act, 1985.
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