Ins. by Act 18 of 2017, s. 12 and Schedule II. — THE CENTRAL EXCISE ACT, 1944

1 . Ins. by Act 18 of 2017, s. 12 and Schedule II. (c) when goods cannot be classified by reference to clause (a) or clause (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Section 1