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of <h1>Central Govt Exempts Computers from Excise Duty Above 15% Under Section 5A of Central Excises and Salt Act, 1944</h1> The Central Government, under the authority of section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 81/89-C.E. dated March 1, 1989. This notification exempts goods classified under sub-heading No. 8471.00 of the Central Excise Tariff Act, 1985, specifically computers, from excise duty exceeding 15% ad valorem. This measure is taken in the public interest to reduce the effective rate of duty on computers.
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