Classification - Chapter Notes/Section Notes given under the ...
Exemption notifications under Central Excise Tariff Act, 1985 require explicit tariff heading references for Chapter and Section Notes to apply.
August 5, 2016
Case Laws Central Excise AT
Classification - Chapter Notes/Section Notes given under the Central Excise Tariff Act, 1985 cannot be made applicable to interpret an entry contained in an exemption notification unless such exemption notification refers to some tariff headings in the body of the notification - AT
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