Seeks to amend notification No. 17/2011-Central Excise, dated the 1st March, 2011, so as to exclude handicrafts falling under heading 7113 of the Central Excise Tariff Act, 1985 (5 of 1986), from the purview of excise duty exemption for “handicrafts”.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 29/2016–Central Excise
New Delhi, the 26th July, 2016
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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2011-Central Excise, dated the 1st March, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R.132(E), dated the 1st March, 2011, namely:-
In the said notification, in the Table, for serial number 1 and the entries relating thereto, the following shall be substituted namely:-
| (1) | (2) |
| “1. | Handicrafts, other than the handicrafts falling under heading 7113 of the said Schedule to the said Act.”. |
[F. No. 354/25/2016 –TRU (Pt.-I)]
(Anurag Sehgal)
Under Secretary to the Government of India
Note:- The principal notification No. 17/2011-Central Excise, dated the 1st March, 2011, was published in the Gazette of India, Extraordinary, vide number G.S.R. 132(E), dated the 1st March, 2011.