Set-off of duty revised: tariff references and input-output mappings amended to specify eligible inputs and finished goods. Amendment revises the framework for set-off of duty by updating statutory references to use Chapter, Heading or Sub-heading citations of the Central Excise Tariff Act, 1985, replaces specified item references with designated heading numbers, and substitutes the table listing eligible inputs and corresponding finished products to specify which inputs qualify for duty set-off against which finished goods.
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Provisions expressly mentioned in the judgment/order text.
Set-off of duty revised: tariff references and input-output mappings amended to specify eligible inputs and finished goods.
Amendment revises the framework for set-off of duty by updating statutory references to use Chapter, Heading or Sub-heading citations of the Central Excise Tariff Act, 1985, replaces specified item references with designated heading numbers, and substitutes the table listing eligible inputs and corresponding finished products to specify which inputs qualify for duty set-off against which finished goods.
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