Excise duty abatement for tariff item distinguishing wafer biscuits from other goods, altering abatement treatment accordingly. The Central Government, exercising powers under section 4A of the Central Excise Act, 1944, substitutes the Table entry for tariff item 1905.39 in Notification No.13/2002-Central Excise (N.T.) to create separate serial entries distinguishing wafer biscuits from other goods under 1905.39 and thereby establishing different excise abatement rates for those categories.
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Excise duty abatement for tariff item distinguishing wafer biscuits from other goods, altering abatement treatment accordingly.
The Central Government, exercising powers under section 4A of the Central Excise Act, 1944, substitutes the Table entry for tariff item 1905.39 in Notification No.13/2002-Central Excise (N.T.) to create separate serial entries distinguishing wafer biscuits from other goods under 1905.39 and thereby establishing different excise abatement rates for those categories.
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