Tariff Act 1985, Central Excise

[raj kumar shukla]

Does Central excise Tariff Act have power to make rule?If yes where?It contains general rules for interpretation of this schedule. what is the authority for this rule?

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

General Rules for the Interpretation of the schedule to Central Excise Tariff Act, 1985 is part and parcel of the Tariff Act itself. Therefore no separate authority is required for framing the same.