Exempts perfumes commonly known as “Attar” subject to certain conditions

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..... 1 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,1944 (1 of 1944) (hereinafter referred to as the Act) , the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts perfumes commonly known as Attar falling under Chapter 33 of the Central Excise Tariff Act, 1985 (5 of 1986) , .....

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..... tral Excise. Explanation.- For the purposes of this notification, the value for purposes of payment of duty under condition (i) shall be (a) the value declared in terms of section 4A of the Act read with notifications issued thereunder where the retail sale price is affixed on the product; or (b) deemed to be the price at which such goods are sold in retail at the time nearest to th .....

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