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    <title>Clarification in relation to entries of various schedules of the DVAT Act containing HSN code</title>
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    <description>Where a four-, six- or eight-digit HSN code is specified in a DVAT schedule entry, it covers all goods falling under that HSN code unless the DVAT Act expressly excludes them; however, where the schedule&#039;s descriptive text does not fully match the Central Excise Tariff Act description for that HSN, the clarification does not apply and the description controls.</description>
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      <description>Where a four-, six- or eight-digit HSN code is specified in a DVAT schedule entry, it covers all goods falling under that HSN code unless the DVAT Act expressly excludes them; however, where the schedule&#039;s descriptive text does not fully match the Central Excise Tariff Act description for that HSN, the clarification does not apply and the description controls.</description>
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      <pubDate>Wed, 21 Jun 2006 00:00:00 +0530</pubDate>
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