Exempts Handicraft and certain goods of cottage industry - 17/2011-Central Excise - Central Excise - Tariff

Excise exemption for cottage and village industry goods removes duty on listed small scale products under statutory power.

Exempts specified cottage and village industry goods from the whole of the duty of excise under the Central Excise Tariff Act, 1985, under section 5A of the Central Excise Act, 1944, superseding an earlier 1986 notification; lists exempt items including handicrafts (excluding heading 7113), scented chunnam, vibhuthi, contraceptives, enamelware, agriculture grade pyrites, certain gases, sewage/effluent treatment sludge, animal-drawn vehicles and parts, erasers, and spent Fuller's earth, and notes a subsequent substitution to the handicrafts description and later rescission of the notification.