Excise Duty Exemption for Cottage Industry Products Rescinded After 30 Years; Effective July 1, 2017, per Notification No. 9/2017.

The Central Government issued Notification No. 198/87-CE on August 28, 1987, exempting certain cottage and village industry products from excise duty under the Central Excise Tariff Act, 1985. The exemption applies to goods genuinely produced by village industries and marketed with the assistance of the Khadi and Village Industries Commission. Manufacturers must provide a certificate from the Commission confirming the authenticity and marketing of such goods. This notification, effective from September 1, 1987, was rescinded by Notification No. 9/2017-Central Excise, effective July 1, 2017. The notification has been amended multiple times since its inception.

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