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<h1>Government Exempts Unexpanded Polystyrene Beads from Excise Duty for Malaria Research; Conditions Apply Under Central Excises Act 1944</h1> The Central Government, under the Central Excises and Salt Act of 1944, exempts unexpanded polystyrene beads from excise duty when purchased by the Malaria Research Centre, New Delhi, for malaria control activities. The exemption requires the Centre to provide an undertaking to produce a certificate from the Ministry of Health and Family Welfare within one month, confirming the beads' use in malaria research. If not used as intended, the Centre must pay the excise duty. The Centre may sell or dispose of the beads, but must inform the proper officer and pay the duty within a month, unless an extension is granted for valid reasons.