Job work restriction removal: match boxes brought within the general excise notification scope under tariff schedule substitution. The government, invoking section 5A(1) of the Central Excise Act and related statutes, substitutes the TABLE entry in Notification No. 214/86 C.E. so that column (2) reads 'All goods falling under the First Schedule to the Central Excise Tariff Act, 1985', thereby removing the prior restriction excluding match boxes from job work coverage under the notification.
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.
Job work restriction removal: match boxes brought within the general excise notification scope under tariff schedule substitution.
The government, invoking section 5A(1) of the Central Excise Act and related statutes, substitutes the TABLE entry in Notification No. 214/86 C.E. so that column (2) reads "All goods falling under the First Schedule to the Central Excise Tariff Act, 1985", thereby removing the prior restriction excluding match boxes from job work coverage under the notification.
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 
