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of <h1>Central Government Imposes 15% Excise Duty on Fireworks and Pyrotechnics Under Notification No. 15/95-C.E.</h1> The Central Government has issued Notification No. 15/95-C.E. dated March 16, 1995, under the Central Excises and Salt Act, 1944, to impose an effective excise duty of 15% ad valorem on fireworks, signalling flares, rain rockets, fog signals, and other pyrotechnic articles classified under heading No. 36.04 of the Central Excise Tariff Act, 1985. This measure exempts these items from any excise duty exceeding the specified 15% rate, as deemed necessary in the public interest.
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