Exemption amendment clarifies that construction-site manufactured stone, plaster and cement goods are exempt and other entries removed. The Central Government, under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 36/94-C.E. by substituting sub-item (iii) in item (a) of S. No. 1 to specify that goods manufactured at the site of construction for use in construction work at site are exempt, omitting item (c) and its entry from S. No. 1, and omitting S. No. 2 and its related entries from the Table.
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Exemption amendment clarifies that construction-site manufactured stone, plaster and cement goods are exempt and other entries removed.
The Central Government, under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 36/94-C.E. by substituting sub-item (iii) in item (a) of S. No. 1 to specify that goods manufactured at the site of construction for use in construction work at site are exempt, omitting item (c) and its entry from S. No. 1, and omitting S. No. 2 and its related entries from the Table.
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