Special excise duty exemption: goods in the Central Excise Tariff schedule exempted from special duty by notification. The Central Government, exercising rulemaking power under rule 8(1) of the Central Excise Rules, 1944 and the specified Finance Bill provision given force of law by the Provisional Collection of Taxes Act, 1931, exempts goods falling in the Schedule to the Central Excise Tariff Act, 1985 from the whole of the special duty of excise leviable under that Finance Bill provision by notification.
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Special excise duty exemption: goods in the Central Excise Tariff schedule exempted from special duty by notification.
The Central Government, exercising rulemaking power under rule 8(1) of the Central Excise Rules, 1944 and the specified Finance Bill provision given force of law by the Provisional Collection of Taxes Act, 1931, exempts goods falling in the Schedule to the Central Excise Tariff Act, 1985 from the whole of the special duty of excise leviable under that Finance Bill provision by notification.
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