General exemption update: Substitution of tariff references and classification entries alters excise exemption scope and related descriptions. Amendment substitutes references from the First Schedule of the Central Excises and Salt Act, 1944 to Chapter, Heading or Sub-heading entries in the Schedule to the Central Excise Tariff Act, 1985, replaces the table heading and specified table entries with explicit tariff headings and sub-headings, and revises certain product descriptions to precisely identify goods covered by the general exemption.
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Provisions expressly mentioned in the judgment/order text.
General exemption update: Substitution of tariff references and classification entries alters excise exemption scope and related descriptions.
Amendment substitutes references from the First Schedule of the Central Excises and Salt Act, 1944 to Chapter, Heading or Sub-heading entries in the Schedule to the Central Excise Tariff Act, 1985, replaces the table heading and specified table entries with explicit tariff headings and sub-headings, and revises certain product descriptions to precisely identify goods covered by the general exemption.
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