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<h1>Central Government Exempts Coffee, Tea, Oils, Sugar, Kerosene, Matches, Cotton Fabrics from Special Excise Duty Under Notification 188/88-C.E.</h1> The Central Government, under the authority of the Central Excise Rules, 1944, and the Finance Act, 1988, has issued Notification No. 188/88-C.E. dated 13-5-1988, exempting certain specified goods from the special duty of excise. The exempted goods include coffee, tea, fixed vegetable oils, vegetable fats and oils, cane or beet sugar, kerosene, matches, and cotton fabrics, as detailed in the corresponding headings or sub-headings of the Central Excise Tariff Act, 1985. This exemption applies to the whole of the special duty of excise levied on these goods.