Excise jurisdiction changes redefine commissioner territories, reallocating specified villages and districts between Coimbatore and Salem. Amendment substitutes Table II entries for Commissioner of Central Excise jurisdictions, redefining Coimbatore to cover the district of Coimbatore with specified village exclusions and inclusion of a defined tea-factory area in an adjoining state, and redefining Salem to cover Salem, Namakkal, Erode and Nilgiris districts, named villages of Coimbatore district and specified talluks of Dharmapuri district.
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Provisions expressly mentioned in the judgment/order text.
Excise jurisdiction changes redefine commissioner territories, reallocating specified villages and districts between Coimbatore and Salem.
Amendment substitutes Table II entries for Commissioner of Central Excise jurisdictions, redefining Coimbatore to cover the district of Coimbatore with specified village exclusions and inclusion of a defined tea-factory area in an adjoining state, and redefining Salem to cover Salem, Namakkal, Erode and Nilgiris districts, named villages of Coimbatore district and specified talluks of Dharmapuri district.
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