Footwear - 205/86 - Central Excise - Tariff

Footwear

Notification No. 205/86-C.E.

Dated 25-3-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts footwear, falling under sub-heading No. 6401.11 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 :

Provided that—

(i) such footwear is produced by a manufacturer in one or more factories, including the precincts thereof, wherein not more than 49 workers are working, or were working on any day of the preceding 12 months; or

(ii) the total equivalent of power used in the manufacture of such footwear by a manufacturer in one or more factories does not exceed 2 Horse Power.

2. This notification shall be in force upto and inclusive of the 31st day of March, 1986.