Exemption amendment alters tariff entries, removing a previously listed heading and retaining the remaining headings in the exemption schedule. Amendment to a central excise exemption notification substitutes the tariff figures in the Table against a specified serial entry so that one previously listed tariff heading is omitted and the remaining headings are retained, effectuating a targeted administrative change to the exemption schedule as issued by notification on 12 August 2005.
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.
Exemption amendment alters tariff entries, removing a previously listed heading and retaining the remaining headings in the exemption schedule.
Amendment to a central excise exemption notification substitutes the tariff figures in the Table against a specified serial entry so that one previously listed tariff heading is omitted and the remaining headings are retained, effectuating a targeted administrative change to the exemption schedule as issued by notification on 12 August 2005.
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