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    <title>Amendment in Notification No. 3/2001 dated 1/3/2001 - Plastic Footwear of Rs. 125 and below - No Excise Duty</title>
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    <description>The amendment inserts a tariff entry exempting footwear made exclusively of plastic from excise duty where the retail sale price does not exceed the prescribed cap, recording the rate as Nil and classifying the goods under the specified heading. It supplies an Explanation defining &quot;retail sale price&quot; to include all taxes, freight, transport, dealer commission and costs such as advertisement, delivery, packing and forwarding. The change is effected under section 5A(1) of the Central Excise Act by adding the new entry to the principal notification&#039;s table.</description>
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    <pubDate>Thu, 26 Apr 2001 00:00:00 +0530</pubDate>
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      <title>Amendment in Notification No. 3/2001 dated 1/3/2001 - Plastic Footwear of Rs. 125 and below - No Excise Duty</title>
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      <description>The amendment inserts a tariff entry exempting footwear made exclusively of plastic from excise duty where the retail sale price does not exceed the prescribed cap, recording the rate as Nil and classifying the goods under the specified heading. It supplies an Explanation defining &quot;retail sale price&quot; to include all taxes, freight, transport, dealer commission and costs such as advertisement, delivery, packing and forwarding. The change is effected under section 5A(1) of the Central Excise Act by adding the new entry to the principal notification&#039;s table.</description>
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      <pubDate>Thu, 26 Apr 2001 00:00:00 +0530</pubDate>
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