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<h1>Certain Goods Exempted from Special Excise Duty Under Central Excises and Salt Act, 1944 & Finance Act, 1990</h1> The Central Government, under the Central Excises and Salt Act, 1944, and the Finance Act, 1990, has exempted certain specified goods from the special excise duty. This exemption applies to goods listed in the annexed table, which includes coffee, tea, fixed vegetable oils, vegetable fats and oils, cane or beet sugar, kerosene, and matches. These goods, identified by their respective heading or sub-heading numbers under the Central Excise Tariff Act, 1985, are exempt from the entire special excise duty that would otherwise be levied on them.