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of <h1>Central Government exempts primary gold from excise duty beyond Rs. 175/kg under Notification No. 157/90-C.E.</h1> The Central Government, under the authority of the Central Excises and Salt Act, 1944, has issued Notification No. 157/90-C.E. dated November 16, 1990, exempting primary gold converted from any form of gold within Chapter 71 of the Central Excise Tariff Act, 1985. This exemption applies to the excise duty exceeding Rs. 175 per kilogram. Primary gold, as defined in this notification, includes unfinished or semi-finished forms such as ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils, and wires. This notification supersedes the previous notification No. 94/81-Central Excises dated April 1, 1981.
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