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of <h1>Govt. Lowers Excise Duty to 15% on Foam Rubber Lubricating Pads for Indian Railways, per Section 5A Notification.</h1> The Central Government, under the authority of section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 39/89-C.E. dated March 1, 1989, granting a concessional excise duty rate on foam rubber lubricating pads. These pads, classified under sub-heading No. 4016.11 of the Central Excise Tariff Act, 1985, are intended for use by Indian Railways. The exemption reduces the excise duty to fifteen percent ad valorem, benefiting the public interest by lowering costs for Indian Railways.
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