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of <h1>Worn Platinum-Rhodium Bushings for Glass Fiber Exempt from Excise Duty per Notification No. 313/86-C.E.</h1> The circular from the Ministry of Finance clarifies that worn out or used bushings, made from a platinum and rhodium alloy and used in the production of glass fiber, are exempt from excise duty. According to Notification No. 313/86-C.E., these bushings, classified under Chapter 71 of the Central Excise Tariff Act, 1985, can be sent outside the factory for remelting without incurring excise duty, as they have already been utilized in the glass fiber manufacturing process.
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