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Home Notifications 1992 Central Excise Central Excise - 1992 Central Excise - Tariff Miscellaneous Exemptions This |
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Special Excise Duty - 47/92 - Central Excise - Tariff |
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Special Excise Duty Notification No. 47/92-C.E. Dated 1-3-1992 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-clause (4) of clause 118 of the Finance Bill, 1992, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the special duty of excise leviable thereon under sub-clause (1) of the said clause as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, read with any notification for the time being in force issued by the Central Government in relation to the duty of excise so chargeable. TABLE
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