Exemption to goods obtained by the breaking up of ships, boats and other floating structures - 45/94 - Central Excise - Tariff

Exemption to goods obtained by the breaking up of ships, boats and other floating structures

Notification No. 45/94-C.E.

dated 1-3-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods and materials falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and obtained by the breaking up of ships, boats and other floating structures, from the whole of the duty of excise leviable thereon which is specified in the said Schedule.