Excise exemption amendments: notification revises manufacturer definition and tariff entries, altering scope of exempted goods. Amendment revises the exemption notification by substituting the currency symbol, expanding the Explanation so that manufacturer for goods under Chapters 61-63 includes persons liable to pay excise under the specified rule, and altering Annexure entries: replacing a tariff subheading with a broader heading, expanding exempted chapters and specific headings and tariff item, and narrowing Chapter 69 treatment by excluding certain ceramic tiles except those printed, decorated or ornamented in factories without full tile production facilities.
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Excise exemption amendments: notification revises manufacturer definition and tariff entries, altering scope of exempted goods.
Amendment revises the exemption notification by substituting the currency symbol, expanding the Explanation so that manufacturer for goods under Chapters 61-63 includes persons liable to pay excise under the specified rule, and altering Annexure entries: replacing a tariff subheading with a broader heading, expanding exempted chapters and specific headings and tariff item, and narrowing Chapter 69 treatment by excluding certain ceramic tiles except those printed, decorated or ornamented in factories without full tile production facilities.
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