Excise duty exemption limits duty on specified Khadi and institutional goods to previously leviable rates. Specified goods produced by Khadi and Village Industry, Government factories, and prisons, being those classifiable under the former Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944, are exempt from any Central Excise duty in excess of the duty that was leviable on them immediately before commencement of the Central Excise Tariff Act, 1985, by authority of rule 8(1) of the Central Excise Rules, 1944, as subject to prior notifications listed in Annexure II.
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Excise duty exemption limits duty on specified Khadi and institutional goods to previously leviable rates.
Specified goods produced by Khadi and Village Industry, Government factories, and prisons, being those classifiable under the former Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944, are exempt from any Central Excise duty in excess of the duty that was leviable on them immediately before commencement of the Central Excise Tariff Act, 1985, by authority of rule 8(1) of the Central Excise Rules, 1944, as subject to prior notifications listed in Annexure II.
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