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of <h1>Government Exempts Goods from Portion of Special Excise Duty Under Section 5A of Central Excises and Salt Act</h1> The Central Government, under the authority of the Central Excises and Salt Act, 1944, and the Finance Act, 1989, has issued Notification No. 131/89-C.E., dated May 12, 1989, to exempt goods from a portion of the special excise duty. This exemption applies to goods that have already been subjected to a special duty of excise, equivalent to the duty paid on inputs used in their manufacture. The exemption is contingent upon the issuance of specific notifications under section 5A of the Central Excises and Salt Act, exempting these goods from equivalent duties already paid on inputs.
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