Notes on clauses - Central Excise Tariff

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..... corporate changes in description of certain tariff items; (c) revise tariff rates in respect of certain tariff items; (d) insert Chapter Notes relating to classification of certain tariff items and to deem that certain processes shall amount to manufacture. Clause 142 of the Bill seeks to insert a new Chapter Note 1A in Chapter 54 of the Central Excise Tariff Act so as to provide that notwithstand .....

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..... excise. It also seeks to provide that in computing the amount of duty which is recoverable as above, the assessee shall be entitled to take into account the benefit of CENVAT Credit under the CENVAT Credit Rules, 2004, if the same has not been availed by such assessee for reason of such goods being treated as non-excisable or exempted goods. This amendment will take effect from the date on which .....

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