Tariff amendment introduces excise on marble slabs and tiles cut with power-driven processes, charged per square metre. The notification amends an earlier Central Excise notification by inserting serial 12A to impose an excise charge on marble slabs and tiles cut or sawn in India when the manufacturing process is ordinarily carried out with the aid of power and the electromotive force exceeds a specified threshold, with the charge expressed on a per square metre basis.
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Provisions expressly mentioned in the judgment/order text.
Tariff amendment introduces excise on marble slabs and tiles cut with power-driven processes, charged per square metre.
The notification amends an earlier Central Excise notification by inserting serial 12A to impose an excise charge on marble slabs and tiles cut or sawn in India when the manufacturing process is ordinarily carried out with the aid of power and the electromotive force exceeds a specified threshold, with the charge expressed on a per square metre basis.
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