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of <h1>Government exempts electrical grade insulating paper from excise duty for 1986-1987 under Section 11C of Central Excises Act.</h1> The Central Government issued Notification No. 294/88-C.E. on December 13, 1988, exempting electrical grade insulating paper or paperboard from excise duty for the period between February 28, 1986, and February 28, 1987. This exemption applies to paper or paperboard not coated, impregnated, or covered with plastic, falling under sub-heading No. 4817.90 of the Central Excise Tariff Act, 1985. The exemption was granted under section 11C of the Central Excises and Salt Act, 1944, acknowledging the non-levy of excise duty during that period as per the prevalent practice.
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