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<h1>Government Exempts Edible Preparations from Excise Duty Under Section 5A, Central Excises and Salt Act, 1944</h1> The Central Government, utilizing its authority under Section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 85/91-C.E. dated September 11, 1991. This notification exempts all goods categorized under sub-heading No. 2104.10 of the Central Excise Tariff Act, 1985, from the entire excise duty specified in the schedule. This exemption is deemed necessary in the public interest and applies to edible preparations as specified under the mentioned sub-heading.