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of <h1>Government Issues Excise Duty Exemption for Lanterns and Gas Mantles Under Notification No. 55/94-C.E., Prefabs at 10% Duty /94</h1> The Central Government, under the Central Excises and Salt Act, 1944, has issued Notification No. 55/94-C.E. dated March 1, 1994, exempting certain goods under Chapter 94 from excise duty in excess of specified rates. The specified goods include kerosene pressure lanterns and parts, hurricane lanterns, and gas mantles intended for use in kerosene pressure lanterns, all of which are exempt from duty. Prefabricated buildings are subject to a 10% ad valorem duty. These exemptions are deemed necessary in the public interest and are subject to conditions outlined in the notification.
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