Arms and ammunition classification under the excise tariff operates as a categorical heading without supplementary section notes. Section XIX of the First Schedule to the Central Excise Tariff designates arms and ammunition and their parts and accessories as a tariff heading; there ... Summary
Arms and ammunition classification under the excise tariff operates as a categorical heading without supplementary section notes.
Section XIX of the First Schedule to the Central Excise Tariff designates arms and ammunition and their parts and accessories as a tariff heading; there are no supplementary section notes, the Section Note being nil.
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