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21st September, 2001

Notification No. 43/2001 – Central Excise

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, 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. 3/2001-Central Excise, dated the 1st March, 2001, namely:-

In the said notification, in the Table,-

(i) against S.No. 173A, for the entry in column (3), the following shall be inserted, namely:-

‘Footwear of retail sale price not exceeding Rs. 125 per pair

Explanation.-“Retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.’;

(ii) after S.No. 243 and the entries relating thereto, the following shall be inserted, namely:-









Rubberised coir mattresses



(iii) against S.No. 262, in column (3), items (b) and (i) shall be omitted.

G. D. Lohani

Under Secretary to the Government of India

F.No. 356/45/2001-TRU

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 3/2001-Central Excise, dated the 1st March, 2001 [G.S.R. 128 (E), dated the 1st March, 2001] and was last amended by notification No. 35/2001-Central Excise, dated the 29th June, 2001 [G.S.R. No. 500(E), dated the 29th June, 2001].

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