Amends notification No. 10/1996-Central Excise - Exemption to goods within the factory of their production in the manufacture of specified goods. - 25/2012 - Central Excise - Tariff
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Exemption for non-leather hawai chappal amended: retail-price cap maintained for eligibility for central excise exemption. Amendment substitutes the tariff-table entry at S. No.12 to limit the exemption to footwear and hawai chappal (other than of leather), commercially known as hawai chappals, conditioned on the retail sale price not exceeding the prescribed cap per pair; enacted by Notification No.25/2012-Central Excise under powers granted by the Central Excise Act, 1944, and referencing the principal Notification No.10/1996-Central Excise and its prior amendment.
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Exemption for non-leather hawai chappal amended: retail-price cap maintained for eligibility for central excise exemption.
Amendment substitutes the tariff-table entry at S. No.12 to limit the exemption to footwear and hawai chappal (other than of leather), commercially known as hawai chappals, conditioned on the retail sale price not exceeding the prescribed cap per pair; enacted by Notification No.25/2012-Central Excise under powers granted by the Central Excise Act, 1944, and referencing the principal Notification No.10/1996-Central Excise and its prior amendment.
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