Exemption for hand-made carpets removes central excise duty on specified carpets under rule eight authority. The Central Government exempts hand-made carpets within Chapter 57 of the Central Excise Tariff from the whole of the excise duty leviable on them, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, and supersedes the earlier notification 167/83; the effect is a complete waiver of central excise liability for the specified goods as set out in the Tariff Schedule.
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Provisions expressly mentioned in the judgment/order text.
Exemption for hand-made carpets removes central excise duty on specified carpets under rule eight authority.
The Central Government exempts hand-made carpets within Chapter 57 of the Central Excise Tariff from the whole of the excise duty leviable on them, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, and supersedes the earlier notification 167/83; the effect is a complete waiver of central excise liability for the specified goods as set out in the Tariff Schedule.
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