Amendments in the Customs Tariff
Government has amended the Customs Tariff by a notification. Can the government amend the Tariff by a notification? Yes, they can. Section 11A of the Tariff Act gives the government the power to amend the Tariff without altering the duty structure. Similar amendments are made in the Central Excise Tariff
NOTIFICATION NO. 137/ 2006-Customs (N.T.) Dated: December 29, 2006 and 27/2006-Central Excise (NT), Dated: December 29, 2006