Excise duty amendment expands packaging categories for cement by substituting bag descriptions, altering tariff coverage. Amendment substitutes the phrase 'HDPE bags or laminated paper bags' with 'HDPE bags polypropylene bags or paper bags' in the opening paragraph of Notification No.15/99 Central Excise, thereby expanding and clarifying the packaging categories of cement covered by the applicable excise tariff; issued under section 5A of the Central Excise Act.
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 duty amendment expands packaging categories for cement by substituting bag descriptions, altering tariff coverage.
Amendment substitutes the phrase "HDPE bags or laminated paper bags" with "HDPE bags polypropylene bags or paper bags" in the opening paragraph of Notification No.15/99 Central Excise, thereby expanding and clarifying the packaging categories of cement covered by the applicable excise tariff; issued under section 5A of the Central Excise Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.