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of <h1>Gas Containers for Testing Exempt from Duty Under Amended Central Excises and Salt Act, 1944, Effective August 1989</h1> The Central Government has amended Notification No. 171/70-C.E. under the Central Excises and Salt Act, 1944, by introducing a new entry after Serial No. 24. This amendment, effective from August 16, 1989, pertains to containers for liquefied or compressed gas made of iron or steel. These containers are exempt from duty if they are drawn for testing purposes, provided specific conditions are met. These conditions include obtaining a certificate from the Bureau of Indian Standards, drawing samples in the presence of Central Excise officers, and producing a certificate of destruction within a specified timeframe.
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