Excise duty exemption for specified optical, measuring and cinematograph goods, reducing excise liability under specified tariff headings. Central Government exempts specified excisable goods from excise duty in excess of the rates set in the notification under rule 8(1) of the Central Excise Rules, 1944, by limiting the duty of excise leviable under section 3 of the Central Excises and Salt Act, 1944 to the Table rates; listed items include spectacle lenses, drawing instruments, artificial limbs and rehabilitation aids, specified cinematograph projectors and parts (with exclusions), and precision balances meeting the stated sensitivity, with effect from 28 February 1986.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for specified optical, measuring and cinematograph goods, reducing excise liability under specified tariff headings.
Central Government exempts specified excisable goods from excise duty in excess of the rates set in the notification under rule 8(1) of the Central Excise Rules, 1944, by limiting the duty of excise leviable under section 3 of the Central Excises and Salt Act, 1944 to the Table rates; listed items include spectacle lenses, drawing instruments, artificial limbs and rehabilitation aids, specified cinematograph projectors and parts (with exclusions), and precision balances meeting the stated sensitivity, with effect from 28 February 1986.
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