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of <h1>Government exempts thermocol sheets, boards, and blocks from excise duty for 1986-1989 via Notification No. 23/90-C.E.</h1> The Central Government, recognizing a prevalent practice regarding the non-levy of excise duty on thermocol sheets, boards, and blocks under the Central Excises and Salt Act, 1944, and the Central Excise Tariff Act, 1985, has issued Notification No. 23/90-C.E. (N.T.) dated 18-6-1990. This notification exempts these items from excise duty and special duty of excise for the period from March 1, 1986, to April 12, 1989. The exemption applies to thermocol products under Heading Nos. 39.20 or 39.21, used in manufacturing, where duties were not levied during the specified period.
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