NTF. NO. 18/2001-CE, DT. 26/04/2001
- Document type
- Notification
- Reference no.
- C
- Dated
- Category
- Tariff
NTF. NO. 03/2001-CE, DT. 01/03/2001 - Plastic Footwear of Rs. 125 and below - No Excise Duty
NTF. NO. 03/2001-CE, DT. 01/03/2001 - Plastic Footwear of Rs. 125 and below - No Excise Duty
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 amendment, in the notification of the Government of India in the Ministry of Finance (Department of Revenue), Ntf. No. 3/2001-CE, dated 1st March, 2001 , namely:-
In the said notification, in the Table, after S. No. 173 and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| 173A. | 64.01 | Footwear made exclusively of plastic materials and of retail sale price not exceeding Rs. 125 per pair Explanation - "Retail sale price" means the maximum price at which the excisable goods may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. | Nil | - | - |
(T.R.Rustagi)
Joint Secretary to the Government of India
Note. - The principal notification was published in the Gazette of India, Extraordinary, vide Ntf. No. 3/2001-CE, dated the 1st March, 2001 [G.S.R. 128 (E), dated the 1st March, 2001].