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of <h1>Government Grants Excise Duty Exemption for Specific Diesel Oils Under Central Excise Rules, 1944; Criteria Specified</h1> The Central Government, under the Central Excise Rules, 1944, grants an exemption on excise duty for certain diesel oils classified under Heading No. 27.10 of the Central Excise Tariff Act, 1985. This exemption applies to diesel oils that do not fall under Sub-headings 2710.31, 2710.32, and 2710.39 and meet specific criteria: a smoke point of less than 10 millimeters, a carbon residue of at least 0.25% by weight, a color as dark as or darker than 0.04 normal Iodine solution, and a viscosity of less than 100 seconds by Redwood I Viscometer at 37.8^0C. The duty rate is set at Rs. 155 per kiloliter at 15^0C.
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