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of <h1>New Excise Duty Exemptions and Rates Announced for Audio Cassettes, Software, and Media Under Chapter 85</h1> The notification issued by the Central Government under the Central Excises and Salt Act, 1944, outlines exemptions and effective excise duty rates for specified goods under Chapter 85 of the Central Excise Tariff Act, 1985. The goods include items such as unrecorded and recorded audio cassettes, computer software, and various video and sound recording media. Some items are exempt from duty, while others are subject to a 15% ad valorem rate or specific conditions. Exemptions apply to goods manufactured by government agencies for public benefit or assembled at home for personal use.
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