Central Government exempts air-guns, air-rifles, and air-pistols from excise duty under section 5A of Central Excises Act.

The Central Government, utilizing its authority under section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 98/90-C.E. dated March 23, 1990. This notification exempts air-guns, air-rifles, and air-pistols, classified under heading No. 93.04 of the Central Excise Tariff Act, 1985, from the entire excise duty specified in the Schedule. The exemption is granted in the interest of the public, eliminating the excise duty previously applicable to these items.

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