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of <h1>Central Government Amends Excise Notification; 5% Duty on Pre-Fabricated Buildings Under Chapter 94, Effective March 1, 1992</h1> The Central Government, under the authority of section 5A of the Central Excises and Salt Act, 1944, has amended a previous notification from March 20, 1990. This amendment, effective from March 1, 1992, introduces a new entry in the exemption table for pre-fabricated buildings under Chapter 94. The newly added entry, numbered 11, specifies a 5% ad valorem duty on pre-fabricated buildings classified under tariff heading 9406.00. This change is deemed necessary in the public interest by the Ministry of Finance, Department of Revenue.
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