Government Grants Full Excise Duty Exemption for Mutton Tallow Under Section 5A of Excises and Salt Act, 1944

The Central Government, under the authority of section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 18/91-C.E. dated July 25, 1991, granting a full exemption from excise duty to mutton tallow classified under sub-heading No. 1501.00 of the Central Excise Tariff Act, 1985. This exemption is deemed necessary in the public interest, effectively removing the entire excise duty that would otherwise apply to this product as specified in the tariff schedule.