Excise duty exemption for sweetmeats and snacks under specified tariff subheadings removes levy on those items. Central Government exempts sweetmeats and snacks classified under the specified tariff subheadings from the whole excise duty specified in the Schedule to the Central Excise Tariff Act, 1985, by notification dated 19-4-1995, exercising statutory power to grant exemptions in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for sweetmeats and snacks under specified tariff subheadings removes levy on those items.
Central Government exempts sweetmeats and snacks classified under the specified tariff subheadings from the whole excise duty specified in the Schedule to the Central Excise Tariff Act, 1985, by notification dated 19-4-1995, exercising statutory power to grant exemptions in the public interest.
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