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of <h1>Government Exempts Factory-Used Parts from Excise Duty under Section 5A, Central Excises and Salt Act, 1944</h1> The Central Government, under the authority of section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 88/93-C.E. dated May 4, 1993. This notification exempts parts used within the factory for manufacturing goods classified under Heading Nos. 86.01 to 86.06 of the Central Excise Tariff Act, 1985, from the entire excise duty specified in the Schedule. This exemption is deemed necessary in the public interest and applies to parts produced and used within the same manufacturing facility.
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