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<h1>New Notification Exempts Certain Chapter 85 Goods from Excise Duty; Details Specific Duty Rates for Sub-Headings</h1> The Central Government, under the Central Excise Rules, 1944, has issued Notification No. 187/88-C.E. dated May 13, 1988, superseding a previous notification. This notification exempts certain goods under specified sub-headings of Chapter 85 from excise duty beyond the rates specified. The table lists sub-headings with corresponding descriptions and duty rates: items under 8523.11 are taxed at Rs. 2 per square meter, 8523.12, 8524.21, and 8524.22 are exempt from duty, while goods under 8523.13, 8523.14, 8524.23, and 8524.24 are subject to a 25% ad valorem duty.