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    <title>Excisable goods (other than sandal wood oil) which were falling under erstwhile Tariff Item 68</title>
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    <description>Notification grants staged excise duty relief for excisable goods (except sandalwood oil) formerly under Tariff Item 68 cleared for home consumption between 1 April 1985 and 31 March 1986. Relief comprises three aggregate tiers giving full exemption on initial clearances, partial exemption on the next tier limited to duty in excess of twenty-five per cent, and further partial exemption on the subsequent tier limited to duty in excess of seventy-five per cent. Eligibility requires capital investment below a prescribed cap certified by an Assistant Collector and compliance with per-factory and manufacturer turnover exclusions; certain prior-notification eligibilities are preserved. Explanatory rules address investment valuation, exclusion of nil-rated or otherwise exempt clearances, and kiln-firing treatment for ceramic insulators.</description>
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    <pubDate>Tue, 25 Mar 1986 00:00:00 +0530</pubDate>
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      <title>Excisable goods (other than sandal wood oil) which were falling under erstwhile Tariff Item 68</title>
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      <description>Notification grants staged excise duty relief for excisable goods (except sandalwood oil) formerly under Tariff Item 68 cleared for home consumption between 1 April 1985 and 31 March 1986. Relief comprises three aggregate tiers giving full exemption on initial clearances, partial exemption on the next tier limited to duty in excess of twenty-five per cent, and further partial exemption on the subsequent tier limited to duty in excess of seventy-five per cent. Eligibility requires capital investment below a prescribed cap certified by an Assistant Collector and compliance with per-factory and manufacturer turnover exclusions; certain prior-notification eligibilities are preserved. Explanatory rules address investment valuation, exclusion of nil-rated or otherwise exempt clearances, and kiln-firing treatment for ceramic insulators.</description>
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      <pubDate>Tue, 25 Mar 1986 00:00:00 +0530</pubDate>
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