Amendment to job work exemptions: substitution of tariff headings clarifies which goods qualify for central excise concession. Amendment revises sub clause (a) of specified job work exemption notifications by substituting prior wording with an explicit provision that goods falling under specified heading and sub heading numbers in the Schedule shall be included for the purposes of the exemption, thereby modifying two notifications dated 11 April 1994 to align the exemption with enumerated tariff classifications.
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Provisions expressly mentioned in the judgment/order text.
Amendment to job work exemptions: substitution of tariff headings clarifies which goods qualify for central excise concession.
Amendment revises sub clause (a) of specified job work exemption notifications by substituting prior wording with an explicit provision that goods falling under specified heading and sub heading numbers in the Schedule shall be included for the purposes of the exemption, thereby modifying two notifications dated 11 April 1994 to align the exemption with enumerated tariff classifications.
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