Notification 12/94-C.E. exempts Khadi laundry soaps and candles from excise duty; non-toilet soaps face 10% duty.

Notification No. 12/94-C.E., dated March 1, 1994, issued under the Central Excises and Salt Act, 1944, exempts certain soaps and candles from excise duty. Laundry soaps produced by factories owned by the Khadi and Village Industries Commission or approved organizations are exempt from duty. Candles are also exempt. Soaps not intended for toilet use, regardless of medicament or disinfectant content, are subject to a 10% ad valorem duty. The exemptions are intended to serve the public interest by reducing the effective rates of duty on these specified goods under the Central Excise Tariff Act, 1985.

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