What was the First Schedule to the Central Excise Act?
Yesterday DDT asked you what the First Schedule to the Central Excise Act was. This was the Central Excise Tariff and this was omitted with effect from 28.02.1986, when the new Central Excise Tariff Act came into existence. Even this was not without its share of humour. Way back in 1986, when the Board brought in the new Tariff Act and deleted the old Tariff and the First Schedule to the Central Excise Act, it was a hilarious situation. The Section 4 of the Central Excise Tariff Act, 1985 reads as follows: “4. Consequential amendments of, and construction of references to the First Schedule to Act 1 of 1944. – In the Central Excise Act, 1944,- (a ) for the words “First Schedule”, wherever they occur, the words and figures “Schedule to the Central Excise Tariff Act, 1985” shall be substituted; (b) xxxx (c) the First Schedule shall be omitted. Now, the First Schedule shall be omitted . means the “Schedule to the Central Excise Tariff Act, 1985” is omitted, which means there is no tariff
