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of <h1>Government Exempts Levy and Free Sale Sugar from Additional Excise Duty Above Specified Rates per Notification No. 103/89-C.E.</h1> The Central Government, under the Central Excises and Salt Act, 1944, and the Additional Duties of Excise Act, 1957, has issued Notification No. 103/89-C.E. dated March 1, 1989. This notification exempts certain goods, specifically levy sugar and free sale sugar, from the additional duty of excise that exceeds specified amounts. For goods under sub-heading 1701.31, the rate is set at Rs. 21 per quintal, and for those under sub-heading 1701.39, the rate is Rs. 26 per quintal. This exemption is deemed necessary in the public interest.
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