Seeks to amend notification No. 17/2011-Central Excise, dated the 1st March, 2011, so as to exclude handicrafts falling under heading 7113 of the Central Excise Tariff Act, 1985 (5 of 1986), from the purview of excise duty exemption for 'handicrafts' - 29/2016 - Central Excise - Tariff
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Excise exemption narrowed: handicrafts under specified tariff heading excluded from exemption, altering eligibility for duty relief. The amendment substitutes the first table entry in the principal notification so that the exempted category reads: Handicrafts, other than the handicrafts falling under heading 7113, thereby excluding goods under that tariff heading from the excise duty exemption and redefining eligibility for relief under Notification No. 17/2011.
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Excise exemption narrowed: handicrafts under specified tariff heading excluded from exemption, altering eligibility for duty relief.
The amendment substitutes the first table entry in the principal notification so that the exempted category reads: Handicrafts, other than the handicrafts falling under heading 7113, thereby excluding goods under that tariff heading from the excise duty exemption and redefining eligibility for relief under Notification No. 17/2011.
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