Exemption schedule amendments update tariff entries, adjust duty rates and define valuation for decorated goods. The notification amends the general exemption schedule by inserting, substituting and omitting tariff serials, altering exemption rates and specific duties for identified goods, defining valuation for certain entries, and adding an Annexure condition that the exemption applies only where no credit or duty paid has been taken under specified Central Excise Rules.
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Provisions expressly mentioned in the judgment/order text.
Exemption schedule amendments update tariff entries, adjust duty rates and define valuation for decorated goods.
The notification amends the general exemption schedule by inserting, substituting and omitting tariff serials, altering exemption rates and specific duties for identified goods, defining valuation for certain entries, and adding an Annexure condition that the exemption applies only where no credit or duty paid has been taken under specified Central Excise Rules.
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