Excise exemption for stationery items: specified pens, pencils and refills exempt from excess duty under central excise rules. The Central Government, under rule 8(1) of the Central Excise Rules, 1944, exempts specified goods listed in the Table from so much of the excise duty leviable under section 3 of the Central Excises and Salt Act, 1944 as exceeds the amount calculated at the rate shown in the Table; the Table specifies a nil rate for ballpoint pens, parts, refills, pens, pencils and slate pencils and records any corresponding conditions, with the notification having a specified commencement date in February 1986.
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Excise exemption for stationery items: specified pens, pencils and refills exempt from excess duty under central excise rules.
The Central Government, under rule 8(1) of the Central Excise Rules, 1944, exempts specified goods listed in the Table from so much of the excise duty leviable under section 3 of the Central Excises and Salt Act, 1944 as exceeds the amount calculated at the rate shown in the Table; the Table specifies a nil rate for ballpoint pens, parts, refills, pens, pencils and slate pencils and records any corresponding conditions, with the notification having a specified commencement date in February 1986.
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