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of <h1>Government Mints Exempt from Excise Duty for In-House Goods Per Notification No. 138/89-C.E., Chapter-X Rules Apply Otherwise.</h1> The Central Government has issued Notification No. 138/89-C.E., dated May 12, 1989, under the Central Excises and Salt Act, 1944, exempting excisable goods manufactured and consumed within government mints from excise duty. This exemption applies to goods listed under the Central Excise Tariff Act, 1985, provided they are used within the same mint where they are produced. If the goods are to be used in a different mint, the procedure outlined in Chapter-X of the Central Excise Rules, 1944 must be followed.
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