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of <h1>Exemption from Central Excise Duty Clarified: 'Appropriate Duty' Means Correct Excise Rate; Not Applicable for Exempt or Nil Rate Materials.</h1> The circular addresses the exemption from Central Excise Duty on goods manufactured from duty-paid goods. It modifies a previous circular based on a Supreme Court ruling, clarifying that the term 'appropriate duty' refers to the correct rate of excise duty. The exemption is not applicable if the raw materials are exempt from excise duty or subject to a nil rate. Commissioners are asked to report cases where this interpretation affects exemption notifications. Field formations and trade are to be informed of this change, and acknowledgment of receipt is requested.
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