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of <h1>Government Exempts Certain Soya-Based Products from Excise Duty Under Section 5A, Excluding Cocoa-Containing Items</h1> The Central Government, under the authority of sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 4/92-C.E. dated March 1, 1992, exempting certain soya-based products from excise duty. These products include soya cheese, soya yoghurt, soya tofu, soya-based food preparations for infants, soya milk powder, soya noodles, soya macaroni, and soya tempeh. The exemption applies to products under sub-heading No. 2107.91 of the Central Excise Tariff Act, 1985, provided they do not contain cocoa.
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