Exemption notifications under Central Excise Tariff Act, 1985 require explicit tariff heading references for Chapter and Section Notes to apply.

Exemption notifications under Central Excise Tariff Act, 1985 require explicit tariff heading references for Chapter and Section Notes to apply. https://www.taxtmi.com/highlights?id=30639 Classification - Chapter Notes/Section Notes given under the Central Excise Tariff Act, 1985 cannot be made applicable to interpret an entry contained in an exemption notification unless such exemption notification refers to some tariff headings in the body of the notification - AT en-us Fri, 05 Aug 2016 18:05:36 +0530 Fri, 05 Aug 2016 18:05:36 +0530 TaxTMI RSS Generator Exemption notifications under Central Excise Tariff Act, 1985 require explicit tariff heading references for Chapter and Section Notes to apply. https://www.taxtmi.com/highlights?id=30639 Classification - Chapter Notes/Section Notes given under the Central Excise Tariff Act, 1985 cannot be made applicable to interpret an entry contained in an exemption notification unless such exemption notification refers to some tariff headings in the body of the notification - AT Highlights Central Excise Fri, 05 Aug 2016 18:05:36 +0530 https://www.taxtmi.com/highlights?id=30639