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of <h1>Government Reduces Excise Duty on Button Cells to 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, issued Notification No. 2/89-C.E. dated January 12, 1989. This notification exempts button cells, classified under Chapter 85 of the Central Excise Tariff Act, 1985, from a portion of the excise duty. Specifically, the duty is reduced to an amount calculated at a rate of 15 percent ad valorem, deemed necessary in the public interest.
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