Exemptions amended: tariff headings revised, definition of machines narrowed, and new Nil-duty goods added under Central Excise. The notification amends existing Central Excise exemptions by substituting a tariff entry with 5205 or 5206 or 5207, excluding manually operated hand implements from the term 'machines' in chapter 57 (examples: hooking, tufting and knitting guns), and inserting new Nil-duty entries listing guar meal/guar gum refined split; specified cocoa goods; unbranded hooka/Godaku tobacco; raw or tanned and dressed furskin; umbrella cloth panels; and drawing instruments.
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Exemptions amended: tariff headings revised, definition of machines narrowed, and new Nil-duty goods added under Central Excise.
The notification amends existing Central Excise exemptions by substituting a tariff entry with 5205 or 5206 or 5207, excluding manually operated hand implements from the term "machines" in chapter 57 (examples: hooking, tufting and knitting guns), and inserting new Nil-duty entries listing guar meal/guar gum refined split; specified cocoa goods; unbranded hooka/Godaku tobacco; raw or tanned and dressed furskin; umbrella cloth panels; and drawing instruments.
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