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of <h1>Government Amends Excise Duty Rules: Soap Made Without Power or Steam Now Exempt Under Heading 34.01</h1> The Central Government issued Notification No. 102/94-C.E. on May 4, 1994, under the Central Excises and Salt Act, 1944, to amend a previous notification from March 1, 1994. This amendment exempts soap from excise duty if it is produced without using power or steam for heating. The exemption is added as a new entry under Heading 34.01 in the existing notification, reflecting the government's decision to support public interest by providing this tax relief for soap manufactured through non-mechanized processes.
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