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<h1>Goods Subject to Excise Duties Under Section 12: Batteries, Watches, Electronics, Paper, Food, Drugs, Tobacco, Textiles, Films, Matches.</h1> The notification, dated October 21, 1988, and amended on March 3, 1989, identifies specific goods under Section 12 of the Central Excises and Salt Act, 1944, as applicable to excise duties through Section 110(1A) of the Customs Act, 1962. The Central Government, considering factors like perishability, depreciation, storage constraints, and value, specifies the following goods: primary cells and batteries, wrist watches, electronic goods, paper products, food items, drugs and medicines, tobacco products, textiles, photographic films, and matches. These goods are listed for purposes related to excise duties.