Amendment to Notification No. 1/93-C.E. updates tariff items under Central Excises and Salt Act, 1944 for S.S.I. exemptions.

The Central Government has amended Notification No. 1/93-C.E., dated 28-2-1993, under the Central Excises and Salt Act, 1944, in the interest of public welfare. Effective from April 1, 1994, the amendment modifies the list of tariff items in the annexure of the original notification. The revised list includes additional tariff item numbers, replacing the previous set. This change is part of the Small Scale Industries (S.S.I.) exemption framework, aimed at adjusting the scope of excise duty exemptions for specified goods.

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