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<h1>Excise Duty Exemption for Goods Made by Institutions Aiding Disabled Individuals Under Notification No. 92/89-C.E.</h1> Notification No. 92/89-C.E., dated March 1, 1989, grants an exemption from excise duty for goods manufactured by institutions focused on rehabilitating physically or mentally handicapped individuals. These institutions must primarily employ such individuals and receive financial assistance from the Government of India, Ministry of Social Welfare. A certificate confirming compliance with these conditions must be produced annually. The exemption applies to goods listed in the annexure, covering various headings and sub-headings of the Central Excise Tariff Act, 1985, with specified exclusions.