Excise duty exemption for specified agricultural, horticultural, and related goods removing levy on listed tariff items. Notification exempts specified goods under designated tariff headings from the whole excise duty under rule 8(1) of the Central Excise Rules, 1944; the annexed Table lists exempted items concentrating on agricultural and horticultural implements and machinery, certain non-electric household implements and small value stationery accessories, mechanical appliances, and safety equipment such as fire extinguishers.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for specified agricultural, horticultural, and related goods removing levy on listed tariff items.
Notification exempts specified goods under designated tariff headings from the whole excise duty under rule 8(1) of the Central Excise Rules, 1944; the annexed Table lists exempted items concentrating on agricultural and horticultural implements and machinery, certain non-electric household implements and small value stationery accessories, mechanical appliances, and safety equipment such as fire extinguishers.
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