Excise exemption for footwear parts used in the factory of production to manufacture specified footwear is provided. The notification amends the tariff exemption table to provide that parts of footwear (heading 6401.91) are exempted when such parts are used in the factory of production itself in the manufacture of footwear falling under the specified sub-heading, under powers conferred by rule 8(1) of the Central Excise Rules, 1944.
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Excise exemption for footwear parts used in the factory of production to manufacture specified footwear is provided.
The notification amends the tariff exemption table to provide that parts of footwear (heading 6401.91) are exempted when such parts are used in the factory of production itself in the manufacture of footwear falling under the specified sub-heading, under powers conferred by rule 8(1) of the Central Excise Rules, 1944.
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