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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Switches, plugs, and sockets under heading 85.36 exempt from excise duty if hand-made and unbranded.</h1> The Central Government, under the Central Excises and Salt Act, 1944, has exempted switches, plugs, and sockets under heading 85.36 of the Central Excise Tariff Act, 1985, from excise duty. This exemption applies if the products are manufactured using fully hand-operated presses for moulding, with no power used post-moulding except for buffing, and if they meet Indian Standards with the appropriate Standard Mark. However, this exemption does not apply if the products bear a brand or trade name of another person or manufacturer.