Amendment to exemption reference replaces prior schedule item citations with a specified tariff chapter, updating export exemptions. The notification amends an earlier exemption notice by substituting the citation to specific First Schedule items of the Central Excises and Salt Act, 1944 with a reference to the corresponding chapter of the Central Excise Tariff Act, 1985, thereby updating the statutory cross-reference that governs export miscellaneous exemptions; the amendment is promulgated under the Central Excise Rules, 1944 and includes a specified commencement date.
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Provisions expressly mentioned in the judgment/order text.
Amendment to exemption reference replaces prior schedule item citations with a specified tariff chapter, updating export exemptions.
The notification amends an earlier exemption notice by substituting the citation to specific First Schedule items of the Central Excises and Salt Act, 1944 with a reference to the corresponding chapter of the Central Excise Tariff Act, 1985, thereby updating the statutory cross-reference that governs export miscellaneous exemptions; the amendment is promulgated under the Central Excise Rules, 1944 and includes a specified commencement date.
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