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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Excise Rule Amendment: Exemption for Parts and Components of Artificial Limbs and Rehabilitation Aids under Chapter 90. Effective December 1986.</h1> The Central Government, under the Central Excise Rules, 1944, has amended a prior notification from February 10, 1986, concerning excise exemptions. This amendment, effective from December 1, 1986, adds a new entry to the exemption list for goods under Chapter 90. Specifically, parts and components of artificial limbs and rehabilitation aids for the handicapped are exempt from excise duty, provided they are used in the manufacturing of such items within the factory of production.