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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

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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