Excise exemption for certain footwear manufactured in small-scale units, subject to workforce or power-use limits. The notification exempts footwear under the footwear tariff classification from the whole of excise duty, provided the manufacturer operates in one or more factories employing not more than forty-nine workers on any day in the preceding twelve months, or the total equivalent power used in manufacture does not exceed two horsepower; the exemption is time-limited to the terminal date specified in March 1986.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for certain footwear manufactured in small-scale units, subject to workforce or power-use limits.
The notification exempts footwear under the footwear tariff classification from the whole of excise duty, provided the manufacturer operates in one or more factories employing not more than forty-nine workers on any day in the preceding twelve months, or the total equivalent power used in manufacture does not exceed two horsepower; the exemption is time-limited to the terminal date specified in March 1986.
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