Central excise amendments expand exemptions to recorded media, aviation fuel, insecticide-treated nets, and assistive mobility aids. The notification substitutes and inserts tariff table entries: S. No. 261 column (4) set at 8%; S. No. 262 column (3) expressly covers recorded CDs, VCDs and DVDs; S. No. 272 is replaced to record chapter 9402.10 'All goods' at 8%. New entries add aviation turbine fuel (2710.92) at 8%; mosquito nets impregnated with insecticide (chapter 63) at Nil; and parts of specified assistive devices and mobility aids (chapter 90 or other chapters) at Nil. The amendments are made under section 5A of the Central Excise Act, 1944 and come into force as notified.
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Central excise amendments expand exemptions to recorded media, aviation fuel, insecticide-treated nets, and assistive mobility aids.
The notification substitutes and inserts tariff table entries: S. No. 261 column (4) set at 8%; S. No. 262 column (3) expressly covers recorded CDs, VCDs and DVDs; S. No. 272 is replaced to record chapter 9402.10 "All goods" at 8%. New entries add aviation turbine fuel (2710.92) at 8%; mosquito nets impregnated with insecticide (chapter 63) at Nil; and parts of specified assistive devices and mobility aids (chapter 90 or other chapters) at Nil. The amendments are made under section 5A of the Central Excise Act, 1944 and come into force as notified.
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