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<h1>Excise Duty Exemption for Kits Testing Narcotic Drugs, Psychotropic Substances under Notification No. 5/89-C.E., Heading No. 90.27</h1> Notification No. 5/89-C.E., dated February 3, 1989, issued under the Central Excises and Salt Act, 1944, exempts kits for testing narcotic drugs and psychotropic substances, classified under heading No. 90.27 of the Central Excise Tariff Act, 1985, from excise duty. This exemption applies to kits and chemical reagents used in their manufacture by a specified company, provided the reagents are used in the production of these kits. The terms 'narcotic drugs' and 'psychotropic substances' are defined as per the Narcotic Drugs and Psychotropic Substances Act, 1985.