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of <h1>Ultramarine Blue Exempted from Excise Duty if Duty Previously Paid, Effective December 16, 1991, per Section 5A.</h1> The Central Government exempts ultramarine blue, classified under sub-heading No. 3212.90 of the Central Excise Tariff, from the entire excise duty as per the Central Excises and Salt Act, 1944. This exemption applies only if the ultramarine blue is produced from ultramarine blue on which excise duty or additional customs duty has already been paid. This decision, effective from December 16, 1991, is made in the public interest under the powers granted by section 5A of the Central Excises and Salt Act, 1944.
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