Tariff amendment updates effective duty rates, inserts new entries, and creates exemptions for electric vehicles and software. Amendment revises the Central Excise tariff by substituting, inserting and omitting specified entries and rates: it adjusts effective duty rates across multiple tariff items; inserts new entries for water filtration equipment, composting machines, MP3/MP4 players, wireless data modem cards, specified automotive goods and chassis, and battery powered and hybrid vehicles with defined duty treatments; distinguishes packaged software (taxable) from customized software (exempt) with an explanatory definition; prescribes combined ad valorem and fixed per chassis levies where applicable; and adds specified refrigeration equipment to List 4 of the Annexure.
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Provisions expressly mentioned in the judgment/order text.
Tariff amendment updates effective duty rates, inserts new entries, and creates exemptions for electric vehicles and software.
Amendment revises the Central Excise tariff by substituting, inserting and omitting specified entries and rates: it adjusts effective duty rates across multiple tariff items; inserts new entries for water filtration equipment, composting machines, MP3/MP4 players, wireless data modem cards, specified automotive goods and chassis, and battery powered and hybrid vehicles with defined duty treatments; distinguishes packaged software (taxable) from customized software (exempt) with an explanatory definition; prescribes combined ad valorem and fixed per chassis levies where applicable; and adds specified refrigeration equipment to List 4 of the Annexure.
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