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of <h1>Amendment Removes Value Limit for Rural Footwear Exemption Under Notification No. 35/93-C.E., Promoting Public Welfare.</h1> Notification No. 35/93-C.E., dated February 28, 1993, amends Notification No. 88/88-C.E. by removing the value limit for exemption on footwear manufactured by specified institutions in rural areas. This amendment, made under the authority of the Central Excises and Salt Act, 1944, eliminates the previous restriction that limited the exemption to footwear valued at no more than Rs. 150 per pair. The change is enacted by the Central Government in the interest of public welfare, as specified in the Ministry of Finance's Department of Revenue notification.
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