Amendments in the NOTIFICTION NO. 10/1996-CE, DT. 23/07/1996 (64.01 - Footwear of retail sale price not exceeding Rs. 125 per pair) - 041/2004 - Central Excise - Tariff
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Exemption threshold for footwear increased, expanding coverage under Central Excise notification and administrative exemption scope. An amendment increases the retail-price ceiling for tariff exemption on specified footwear by substituting a higher retail-price threshold in the TABLE entry of the principal Central Excise notification, thereby broadening the class of footwear eligible for the existing miscellaneous exemption as an exercise of the Central Government's powers under the Central Excise Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption threshold for footwear increased, expanding coverage under Central Excise notification and administrative exemption scope.
An amendment increases the retail-price ceiling for tariff exemption on specified footwear by substituting a higher retail-price threshold in the TABLE entry of the principal Central Excise notification, thereby broadening the class of footwear eligible for the existing miscellaneous exemption as an exercise of the Central Government's powers under the Central Excise Act.
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