Exemption to soap falling under Sub-heading No. 3401.10 - 214/88 - Central Excise - Tariff

Exemption to soap falling under Sub-heading No. 3401.10

Notification No. 214/88-C.E.

Dated 16-6-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts soap of value not exceeding rupees sixteen thousand per tonne and falling under sub-heading No. 3401.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of five per cent ad valorem, subject to the following conditions, namely :-

(i) the said soaps are manufactured under a scheme for the sale of janatha soap through public distribution system approved in this behalf by the Government of India in the Ministry of Food and Civil Supplies (Department of Civil Supplies);

(ii) the sale of such soaps are effected either through the National Co-operative Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Civil Supplies under the scheme referred to in condition (i) above, and such sale is at such prices to the said Federation or organisation as may be fixed from time to time by the Government of India in the Ministry of Industry (Department of Industrial Development).

Explanation. - For the purposes of this notification, the expression "value" means the value as determined in accordance with the provisions of section 4 of the Central Excises and Salt Act, 1944 (1 of 1944).