Tariff classification renumbering requires existing notifications to adopt updated tariff-item references, preserving their substantive effect. The Government directs substitution of references in all in force notifications so that Chapter, heading, sub heading and tariff item citations are replaced by their corresponding references as amended by the Central Excise Tariff (Amendment) Act, 2004; the change is technical and non substantive and takes effect on the notified commencement date.
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 classification renumbering requires existing notifications to adopt updated tariff-item references, preserving their substantive effect.
The Government directs substitution of references in all in force notifications so that Chapter, heading, sub heading and tariff item citations are replaced by their corresponding references as amended by the Central Excise Tariff (Amendment) Act, 2004; the change is technical and non substantive and takes effect on the notified commencement date.
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