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Central Excise Tariff
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74. Amendment of First Schedule to Act 5 of 1986.
—The First Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the Central Excise Tariff Act), shall be amended in the manner specified in the Ninth Schedule.
Clause 74 of the Bill seeks to amend the First Schedule to the Central Excise Tariff Act in the manner specified in the Ninth Schedule with a view to, – (i) amend the tariff entries and effect changes in duty rate relating to certain entries against certain tariff items falling under the Chapter 24, Chapter 27, Chapter 48, Chapter 50 to Chapter 63, Chapter 90 and Chapter 95; and (ii) insert Note to Chapters 68 and 76 to declare certain processes as amounting to manufacture.
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