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<h1>Government Exempts Spectacle Lenses, Orthopedic Footwear, and More from Excise Duty under Central Excises and Salt Act, 1944.</h1> The Central Government, under the Central Excises and Salt Act, 1944, exempts specific goods under Chapters 85 and 90 from excise duty to serve public interest. The exempted items include spectacle lenses, intraocular lenses, contact lenses, drawing and mathematical instruments, orthopedic footwear, artificial limbs, rehabilitation aids for the handicapped, and parts of hearing aids. Certain conditions apply, such as the use of parts within the factory of production or compliance with specified procedures for manufacturing. This exemption aims to support the production and accessibility of essential medical and educational goods.