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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government Exempts Tyre, Tube, and Flap Samples from Excise Duty with Conditions Under Notification No. 57/88-C.E.</h1> The Central Government, under Notification No. 57/88-C.E. dated March 1, 1988, exempts samples of tyres, tubes, and flaps from excise duty, provided certain conditions are met. These samples, falling under Chapter 40 of the Central Excise Tariff Act, 1985, must be drawn for testing within the production factory or another factory. Conditions include limiting one sample per type for testing, maintaining proper accounts, returning remnants post-testing, and obtaining a scrapping certificate if tested elsewhere. Manufacturers must also undertake to pay duty if they fail to produce the required certificate for samples tested outside the factory.
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