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of <h1>Finance Act 2014: Nil Excise Duty on Polyester Fibers from Waste & Precious Metals, Specific Periods Covered</h1> The Fifth Schedule of the Finance (No. 2) Act, 2014, outlines amendments to the Central Excise notification dated 1st March 2006. It introduces new entries for polyester staple fiber or polyester filament yarn made from plastic scrap or waste, including PET bottles, with a nil excise duty rate for the period from 29th June 2010 to 16th March 2012. Additionally, it specifies entries for articles of gold, silver, platinum, and other precious metals, not bearing a brand name, with a nil excise duty rate for the period from 1st March 2011 to 16th March 2012.
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