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111. Amendment of First Schedule to Act 5 of 1986 |
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A WELCOME BUDGET
The First Schedule to the Central Excise Tariff Act, 1985 shall be amended in the manner as specified in the Fifth Schedule.
Clause 111 of the Bill seeks to amend the First Schedule to the Central Excise Tariff Act (i) by substituting Note 1 of Chapter 8 so as to specify that certain items shall not be covered under the said Chapter, (ii) by inserting Note 6 in Chapter 21 so as to declare the process of adding or mixing certain ingredients to betel nut as amounting to "manufacture" and (iii) by amending entry against tariff item 5801 22 10 so as to provide unit quantity and rate of duty therein.
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