Tariff code revisions update HSN classifications across central excise exemption notifications, applying from the start of the year. Amends multiple Central Excise exemption notifications by substituting, omitting and inserting tariff/HSN entries in the Tables of specified notifications under section 5A of the Central Excise Act, thereby reclassifying goods across exemption schedules; the notification makes precise replacements of tariff item references, deletes certain serial entries and inserts new entries as listed, and takes effect from the commencement date stated in the instrument.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff code revisions update HSN classifications across central excise exemption notifications, applying from the start of the year.
Amends multiple Central Excise exemption notifications by substituting, omitting and inserting tariff/HSN entries in the Tables of specified notifications under section 5A of the Central Excise Act, thereby reclassifying goods across exemption schedules; the notification makes precise replacements of tariff item references, deletes certain serial entries and inserts new entries as listed, and takes effect from the commencement date stated in the instrument.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
