Excise Duty Exemption for Stone, Plaster, Cement Goods for Low-Cost Housing Until October 1991 Under Heading 68.07

The Central Government, under the authority of the Central Excises and Salt Act, 1944, grants an exemption from excise duty for goods classified under Heading 68.07, which includes articles of stone, plaster, and cement. This exemption applies to goods manufactured by recognized Nirman Kendras and Nirmithi Kendras, provided they present a certificate from a Deputy Secretary in the Ministry of Urban Development. The goods must be intended for low-cost housing construction. This exemption is valid until October 31, 1991.

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