New Delhi, the 8th May, 2012
Notification No. 25/2012-Central Excise
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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 10/1996-Central Excise, dated the 23rd July 1996, published in the Gazette of India Extraordinary, vide number G.S.R.308 (E), dated the 23rd July, 1996, namely:-
In the said notification, in the TABLE, against S. No. 12, for the entry in column (3), the following entry shall be substituted, namely:-Online GST Certification Course by TaxGuru & MSME- Click here to Join
“Footwear and hawai chappal (other than of leather), that is to say, chappals known commercially as hawai chappals, of retail sale price not exceeding Rs. 500 per pair”
(Raj Kumar Digvijay)
Under Secretary to the Government of India
Note.- The principal notification No. 10/1996-Central Excise, dated the 23rd July 1996, published in the Gazette of India Extraordinary, vide number G.S.R.308(E), dated the 23rd July, 1996, was last amended vide notification No. 39/2011-Central Excise, dated the 12th September, 2011, published vide number G.S.R. 673(E), dated the 12th September, 2011.