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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST classification change: omission of fireworks entry alters tariff treatment and preserves high-rate taxation for pyrotechnic goods.</h1> Tariff heading 3604 had classified fireworks and related pyrotechnic articles as attracting GST at 28%; a statutory notification subsequently omitted the Schedule description for those pyrotechnic goods, thereby amending the Schedule listing and altering the formal tariff entry for those items.

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