Clause 105 - Amendment of First Schedule - FINANCE (No. 2) BILL, 2014

Central Excise Tariff

Amendment of First Schedule

105. In the Central Excise Tariff Act, 1985 (5 of 1986), the First Schedule shall be amended in the manner specified in the Eighth Schedule.

 

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Notes on Clauses:

Clause 105 of the Bill seeks to amend the First Schedule to the Central Excise Tariff Act in the manner specified in the Eighth Schedule so as to,-

          (a) revise the rate of excise duty on certain tariff items; (b) omit a tariff item;

          (c) incorporate changes in a tariff item; and

          (d) amend units specified in column (3) in respect of certain goods.