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of <h1>New Notification Exempts Goods from Excise Duty Under Section 5A of Central Excises and Salt Act, 1944</h1> The Central Government, under the Central Excises and Salt Act, 1944, and the Finance Act, 1992, has issued Notification No. 63/92-C.E., dated May 14, 1992. This notification exempts goods subjected to special excise duty from the equivalent amount of duty already paid on inputs used in their manufacture. This exemption is applicable only to goods for which specific notifications under section 5A of the Central Excises and Salt Act, 1944, have been issued, exempting them from the excise duty equivalent to that already paid on the specified inputs. This supersedes a previous notification dated March 1, 1992.
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