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of <h1>Government Exempts DEGT and DGT from Excise Duty for Polyester Chip Production (1986-1989) Under Section 11C</h1> The Central Government issued Notification No. 45/90-C.E. (N.T.) on November 8, 1990, granting an exemption from excise duty for Di-ethylene glycol terephthalate (DEGT) and Di-glycol terephthalate (DGT) used in the production of polyester chips from February 28, 1986, to February 28, 1989. During this period, these substances were not subjected to excise duty due to a prevalent practice. Under section 11C of the Central Excises and Salt Act, 1944, the government directed that no excise duty or special duty should be paid for DEGT or DGT consumed in this manner during the specified period.
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