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of <h1>Excise Exemption Expanded for Artificial Limbs and Rehabilitation Aids Under Rule 8 of Central Excise Rules, 1944.</h1> The Central Government has amended Notification No. 100/88-Central Excises, dated March 1, 1988, under the authority of Rule 8 of the Central Excise Rules, 1944. The amendment modifies item (i) in S. No. 19 of the annexed table, specifying that the excise exemptions apply to items used in manufacturing artificial limbs and various rehabilitation aids. These aids include Somi Brace, Ash Brace, Taylor Brace, Four Post Collars, Thumb/Finger Splints, Axilla and Elbow Crutches, Walking Frames, Wheelchair/Tricycle Components, Braille Shorthand Machine, and Folding Can for the Blind.
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