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<h1>Excise Duty Exemption Clarified: 'Galvanised Iron Buckets' Include Zinc-Coated Mild Steel Under Notification No. 181/88-C.E.</h1> The circular addresses the interpretation of 'Galvanised Iron Buckets' under Notification No. 181/88-C.E., dated 13-5-1988, and earlier notifications. It clarifies that buckets made from mild steel sheets coated with zinc through galvanization qualify for excise duty exemption. Despite concerns that these buckets are not made from pure iron, the term 'galvanised iron' is understood to include galvanised mild steel. Therefore, the exemption applies to such buckets as per the notifications. The circular instructs relevant parties to inform field formations and the trade accordingly.