Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Tariff amendment: substitution of 'and' with 'or' in labelling and repacking provisions narrows scope of deemed manufacture. Amendment to the First Schedule of the Central Excise Tariff Act, 1985 substitutes conjunctive wording in numerous chapter notes-replacing phrases using 'and' with 'or' in relation to labelling, relabelling and repacking-and implements targeted tariff-item substitutions and omissions across multiple headings, including renumbering of specified textile and other tariff items, omission of an item in heading 3809, replacement of entries under 8443 99 with described parts and accessories at a stated ad valorem rate, and renumbering in heading 9208; effective on publication in the Official Gazette.
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.
Tariff amendment: substitution of 'and' with 'or' in labelling and repacking provisions narrows scope of deemed manufacture.
Amendment to the First Schedule of the Central Excise Tariff Act, 1985 substitutes conjunctive wording in numerous chapter notes-replacing phrases using "and" with "or" in relation to labelling, relabelling and repacking-and implements targeted tariff-item substitutions and omissions across multiple headings, including renumbering of specified textile and other tariff items, omission of an item in heading 3809, replacement of entries under 8443 99 with described parts and accessories at a stated ad valorem rate, and renumbering in heading 9208; effective on publication in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.