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of <h1>Meteorological balloons exempted from excise duty under Notification No. 66/93-C.E.; section 5A invoked for public interest.</h1> The Central Government exempts meteorological balloons used by the Indian Meteorological Department from the entire excise duty under Notification No. 66/93-C.E., dated February 28, 1993. This exemption is granted under the authority of section 5A of the Central Excises and Salt Act, 1944, as it is deemed necessary in the public interest. The exemption applies to balloons classified under sub-heading No. 8801.00 of the Central Excise Tariff Act, 1985, provided a certification is issued by an officer of at least the rank of Deputy Director in the Indian Meteorological Department confirming their use for meteorological purposes.
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