Soap

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..... 75-Central Excises and 25/75-Central Excises both dated the 1st March, 1975, the Central Government hereby exempts each variety of soap, falling under sub-heading Nos. 3401.11 or 3401.12 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), made from— (i) indigenous rice bran oil; (ii) any one or more of the other indigenous minor oils specified in the Table hereto annexed (hereina .....

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..... of the total oils used : Provided that the exemption available under this notification in relation to each variety of soap falling under sub-heading No. 3401.11 or 3401.12 shall be calculated separately and the exemption available in relation to one variety of soap under heading No. 3401.11 or 3401.12, as the case may be, shall be adjusted only against the duty leviable on that variety of soap : .....

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..... y basis : Provided that where the manufacturer opts for the exemption on monthly basis, the individual charges which are not eligible for the exemption under this notification shall be excluded from the eligibility of concession on such monthly basis : Provided further that where a manufacturer exercises such option, he shall be eligible to vary the same during the financial year only once after .....

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