MRP-based duty on medicaments clarified by adding 'Chapter or Heading No.' and updating tariff heading references. The Government, invoking section 4A authority, substitutes every occurrence of the word 'Chapter' in Notification No. 2/2005 with 'Chapter or Heading No.', and replaces the column (2) entries for the first two serial entries in the notification's Table with the specified tariff heading references, thereby clarifying the tariff-classification basis for MRP-based excise on medicaments.
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Provisions expressly mentioned in the judgment/order text.
MRP-based duty on medicaments clarified by adding 'Chapter or Heading No.' and updating tariff heading references.
The Government, invoking section 4A authority, substitutes every occurrence of the word "Chapter" in Notification No. 2/2005 with "Chapter or Heading No.", and replaces the column (2) entries for the first two serial entries in the notification's Table with the specified tariff heading references, thereby clarifying the tariff-classification basis for MRP-based excise on medicaments.
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