Excise exemption narrowed: tobacco and pan masala excluded from notified relief for northeastern states under tariff headings. Amendments to notifications 32/99-CE and 33/99-CE substitute their opening paragraphs to exclude from the enumerated exemptions any goods falling under Chapter 24 or heading No.21.06 of the First or Second Schedules to the Central Excise Tariff Act, 1985, thereby narrowing the scope of the previously notified relief for the north-eastern states.
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.
Excise exemption narrowed: tobacco and pan masala excluded from notified relief for northeastern states under tariff headings.
Amendments to notifications 32/99-CE and 33/99-CE substitute their opening paragraphs to exclude from the enumerated exemptions any goods falling under Chapter 24 or heading No.21.06 of the First or Second Schedules to the Central Excise Tariff Act, 1985, thereby narrowing the scope of the previously notified relief for the north-eastern states.
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 
