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of <h1>New Notification Exempts Hand Tools from Excess Excise Duty; Includes Saws, Blades, Pliers, and More under Chapter 82.</h1> Notification No. 207/88-C.E., dated June 1, 1988, issued by the Central Government under the Central Excise Rules, 1944, exempts specified hand tools under Chapter 82 from excess excise duty. This supersedes a previous notification dated March 1, 1988. The exempted items include hand saws, blades, files, pliers, spanners, wrenches, and various other hand tools, as well as scissors and shears. These goods, identified by specific sub-heading numbers in the Central Excise Tariff Act, 1985, are subject to a reduced duty rate of 10% ad valorem.
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