Excise exemption for janatha soap limits duty to a fixed ad valorem rate when sold through approved public distribution channels. Soap classifiable under Sub heading 3401.10 is exempted from central excise duty in excess of a specified ad valorem rate where the soap's value does not exceed a prescribed threshold, provided it is manufactured under an approved janatha soap scheme for sale through the public distribution system and sold through the National Co operative Consumers Federation of India Limited or another Department approved organisation at prices fixed by the Ministry of Industry; 'value' is ascertained under section 4 of the Central Excises and Salt Act, 1944.
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Excise exemption for janatha soap limits duty to a fixed ad valorem rate when sold through approved public distribution channels.
Soap classifiable under Sub heading 3401.10 is exempted from central excise duty in excess of a specified ad valorem rate where the soap's value does not exceed a prescribed threshold, provided it is manufactured under an approved janatha soap scheme for sale through the public distribution system and sold through the National Co operative Consumers Federation of India Limited or another Department approved organisation at prices fixed by the Ministry of Industry; "value" is ascertained under section 4 of the Central Excises and Salt Act, 1944.
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