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of <h1>Government Exempts Certain Goods from Excise Duty under Central Excises and Salt Act, 1944; Conditions Apply</h1> The Central Government, under the Central Excises and Salt Act, 1944, has issued a notification exempting specified goods under Chapters 27, 28, 29, 31, 38, and 84 from excise duty. These exemptions apply to goods used in specific manufacturing processes or intended for particular uses, such as fertilizers, heavy water, and nuclear fuel, among others. Conditions for exemption include usage within the production factory or adherence to procedures in Chapter X of the Central Excise Rules, 1944, when used elsewhere. The notification also covers goods like sulphuric acid, ammonia, and bulk drugs, among others, under specified conditions.
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