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<h1>Central Government exempts aeroplane and helicopter parts from excise duty under Central Excises and Salt Act, 1944.</h1> The Central Government, under the authority of the Central Excises and Salt Act, 1944, has issued a notification exempting all parts of aeroplanes and helicopters, except rubber tires and tubes, from excise duty. This exemption applies to parts necessary for the manufacture or servicing of aeroplanes and helicopters, as listed in the Central Excise Tariff Act, 1985. The parts covered include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings, and other specified components. The exemption is deemed necessary in the public interest.