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<h1>Central Govt exempts tear smoke munitions from excise duty under Section 5A, Central Excises and Salt Act, 1944.</h1> The Central Government, under the authority of sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 134/90-C.E. dated August 16, 1990, exempting certain goods within Chapter 93 from excise duty. The exemption applies to tear smoke munitions and all goods manufactured and consumed within the factory of production related to these munitions. This exemption is deemed necessary in the public interest and applies to goods produced by factories belonging to the Central Government, as specified in the Central Excise Tariff Act, 1985.