Amends Notification No.3/2005-Central Excise, dated the 24th February, 2005 - Extends benefit of exemption duty on fabrication of goods at site for construction to the goods of heading 7305 and 7308 - 41/2011 - Central Excise - Tariff

India Expands Excise Duty Exemption for Construction Site Goods under Section 5A, Central Excise Act 1944

The Government of India has issued Notification No. 41/2011-Central Excise, amending Notification No. 3/2005-Central Excise dated 24th February 2005. This amendment extends the exemption from excise duty to goods under headings 7305 and 7308, specifically for the fabrication of goods at construction sites. This change is enacted under the authority of section 5A of the Central Excise Act, 1944, and is deemed necessary in the public interest. The amendment modifies the entry in the notification's table against Serial No. 64 to include these headings.