Excise exemption of specified goods removes whole excise duty for listed items under the Central Excise framework. The Central Government exempts the goods specified in the annexed Schedule from the whole of the duty of excise leviable under section 3 of the Central Excise Act, 1944, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, superseding the earlier notification of 1982; the Schedule lists specific items such as handicrafts, scented chunnam, katha (excluding gambier), vibuthi, contraceptives, enamelware, laminated jute bags, pyrites, flyash, coke-oven and blast furnace gas, sewage/effluent sludge, leather board, animal drawn vehicles and parts, erasers and spent fuller's earth, with certain entries omitted or amended.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption of specified goods removes whole excise duty for listed items under the Central Excise framework.
The Central Government exempts the goods specified in the annexed Schedule from the whole of the duty of excise leviable under section 3 of the Central Excise Act, 1944, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, superseding the earlier notification of 1982; the Schedule lists specific items such as handicrafts, scented chunnam, katha (excluding gambier), vibuthi, contraceptives, enamelware, laminated jute bags, pyrites, flyash, coke-oven and blast furnace gas, sewage/effluent sludge, leather board, animal drawn vehicles and parts, erasers and spent fuller's earth, with certain entries omitted or amended.
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