Bicycle Parts – No Excise Duty for Specified Period

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Full Text of the Document

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....as generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), the duty of excise on parts of bicycle falling under Chapters Nos. 73, 84 and 87 of the first Schedule to Central Excise Tariff Act, 1985 (5 of 1986) and that such parts of bicycle were liable to duty of....