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    <description>Exemption grants staged, value-based relief for clearances of sixty-eight specified excisable goods between 1 April 1985 and 31 March 1986: full exemption for initial clearances up to a prescribed aggregate value and graduated partial exemptions for subsequent clearance bands, with aggregation computed separately by serial number. Relief is unavailable if prior-year aggregate clearances of all excisable goods exceeded a prescribed ceiling; late-start manufacturers may obtain exemption on filing a declaration and subject to year-end aggregate limits. Valuation, exclusions for nil-rated or other exempt clearances, intra-factory input usages, and specific kiln-firing valuation rules are prescribed.</description>
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    <pubDate>Tue, 25 Mar 1986 00:00:00 +0530</pubDate>
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      <pubDate>Tue, 25 Mar 1986 00:00:00 +0530</pubDate>
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