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Exemption to hand-made carpets - 440/86 - Central Excise - TariffExtract Exemption to hand-made carpets Notification No. 440/86-C.E. Dated 23-10-1986 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 413/86-Central Excises, dated the 15th September, 1986, the Central Government hereby exempts hand-made carpets (whether or not any machines have been used to achieve better finish during pre-weaving or post-weaving operations), falling within Chapter 57 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule.
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