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of <h1>Central Government Exempts Certain Goods from Excise Duty under Chapter 68; Prefab Components and Floor Coverings Taxed Differently</h1> The Central Government, under the Central Excises and Salt Act, 1944, has issued Notification No. 36/94-C.E. dated March 1, 1994, to exempt certain goods under Chapter 68 of the Central Excise Tariff Act, 1985, from excise duty beyond specified rates. The exemption applies to goods such as mica articles, mosaic tiles, construction site goods, and lightweight concrete blocks, with a nil rate of duty. Other items like prefabricated building components and floor coverings are subject to 10% and 30% ad valorem duties, respectively. All other goods under headings 68.01 to 68.07, except specified exclusions, are taxed at 20% ad valorem.
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