Implementation of the Central Excise Tariff (Amendment) Act, 2004 (8- Digit Classification Code)- Clarification regarding.

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....ent's Notification No.6/2005-CE (NT) dated 24.2.2005, issued from F.No.4/3/2002-CX.I (Part-II), which notifies that the Central Excise Tariff (Amendment) Act, 2004 will come into force with effect from 28th February 2005. The said Act is being uploaded on the CBEC website, (www.cbec.gov.in). 2. Accordingly, all the field officers must ensure implementation of the amended Tariff Act (including 8-d....

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....First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as the case may be, relating to any goods or class of goods, wherever occurring in the existing notifications / rules / ad-hoc exemption orders, by corresponding reference to the Chapter, heading or sub-heading or tariff item, of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985....

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....6. The issue has been examined in consultation with the Ministry of Law. Law Ministry has opined that once the Amendment Act comes into force, by application of Section 8 of the General Clauses Act, 1897, the references to the Schedule in the Central Excise Tariff Act, 1985 as given in the relevant note in the four Schedules mentioned above, will be read as referring to the said Amendment. The Cen....

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....d the Second Schedule to the Central Excise Tariff Act, 1985. Therefore, the provisions of the original Act, as contained in the first and the second Schedules, can be regarded as being re-enacted, in addition to certain new provisions/modifications in the main Act itself. Note 1 in all the four Schedules under reference invariably provides that "Heading", "Sub-Heading", and "Chapter" therein mean....