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of <h1>Excise Duty Exemption for Aquatic Waste Products from Export-Oriented Units Under Section 3 of Central Excises Act</h1> Notification No. 81/92-C.E., dated August 3, 1992, issued under the Central Excises and Salt Act, 1944, exempts waste of fish, crustaceans, molluscs, or other aquatic invertebrates under Heading No. 05.01 from excise duty. This exemption applies to products produced or manufactured in a 100% export-oriented undertaking or a free trade zone and sold within India. The Central Government has determined this exemption is necessary in the public interest, and it is applicable to the whole duty of excise levied under section 3 of the Act.
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