Excise duty exemption for specified sight saving ophthalmic equipment removes whole duty under Section 5A(1) of excise law. The Central Government exempts from the whole of excise duty a specified list of fifty eight sight saving goods within Chapter 90 of the Central Excise Tariff Act, 1985, under Section 5A(1) of the Central Excises and Salt Act, 1944, by means of a notification that lists individual diagnostic, surgical, optical and supporting ophthalmic instruments eligible for full exemption.
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Excise duty exemption for specified sight saving ophthalmic equipment removes whole duty under Section 5A(1) of excise law.
The Central Government exempts from the whole of excise duty a specified list of fifty eight sight saving goods within Chapter 90 of the Central Excise Tariff Act, 1985, under Section 5A(1) of the Central Excises and Salt Act, 1944, by means of a notification that lists individual diagnostic, surgical, optical and supporting ophthalmic instruments eligible for full exemption.
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