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of <h1>Electric Generating Sets of 1 MW+ Exempted from Excise Duty Under Section 5A of the Central Excises Act</h1> The Central Government, exercising its authority under section 5A of the Central Excises and Salt Act, 1944, has issued an exemption for electric generating sets with a capacity of 1 MW and above. These sets, classified under heading 85.02 of the Central Excise Tariff Act, 1985, are exempted from the entire duty of excise as specified in the Schedule. This decision, dated December 18, 1990, is in the public interest and aims to alleviate the financial burden associated with these generating sets.
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