Small scale exemption broadened to include rural-manufactured goods and specified paper stationery under tariff classifications. The amendment substitutes clause (c) in paragraph 4 to exempt specified goods manufactured in factories located in rural areas and to exempt account books, registers, writing pads and file folders falling under the relevant tariff headings, thereby broadening the small scale industry exemption under the Central Excise framework.
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Small scale exemption broadened to include rural-manufactured goods and specified paper stationery under tariff classifications.
The amendment substitutes clause (c) in paragraph 4 to exempt specified goods manufactured in factories located in rural areas and to exempt account books, registers, writing pads and file folders falling under the relevant tariff headings, thereby broadening the small scale industry exemption under the Central Excise framework.
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