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<h1>Government Exempts Air-Gun Parts from Excise Duty Under Heading 93.05 for In-Factory Use</h1> The Central Government, under the authority of the Central Excises and Salt Act, 1944, has issued a notification exempting parts and accessories of air-guns, air-rifles, and air-pistols from excise duty. This exemption applies to items classified under heading No. 93.05 of the Central Excise Tariff Act, 1985. The exemption is granted on the condition that these parts or accessories are utilized within the production facility for manufacturing air-guns, air-rifles, or air-pistols. This measure is deemed necessary in the public interest.