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of <h1>Naphthalene Exempted from Excise Duty Under Section 5A of Central Excises and Salt Act, 1944</h1> The Central Government, under the authority of section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 151/90-C.E. dated October 16, 1990, exempting naphthalene classified under sub-heading 2902.00 of the Central Excise Tariff Act, 1985, from excise duty. This exemption applies only if the naphthalene is produced from naphthalene under sub-heading 2702.40, on which applicable excise duty or additional customs duty has already been paid. This decision is made in the public interest.
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