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of <h1>Govt. exempts animal-shoe-nails from excise duty under Notification No. 370/86-C.E. per rule 8 of Excise Rules 1944.</h1> The Central Government, exercising its powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, has issued Notification No. 370/86-C.E. dated July 29, 1986. This notification exempts animal-shoe-nails, classified under sub-heading No. 7308.30 of the Central Excise Tariff Act, 1985, from the entire excise duty specified in the Schedule of the Act.
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