Works of art classification under central excise tariff clarifies antiques and collectors' pieces are governed by chapter and schedule entries. Section XXI of the Central Excise Tariff First Schedule governs classification of works of art, collectors' pieces and antiques under the relevant chapter headings; the Section Note contains no additional provisos or exceptions, so tariff treatment must be derived from the chapter entries and accompanying schedules.
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Provisions expressly mentioned in the judgment/order text.
Works of art classification under central excise tariff clarifies antiques and collectors' pieces are governed by chapter and schedule entries.
Section XXI of the Central Excise Tariff First Schedule governs classification of works of art, collectors' pieces and antiques under the relevant chapter headings; the Section Note contains no additional provisos or exceptions, so tariff treatment must be derived from the chapter entries and accompanying schedules.
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