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<h1>Bobbins, spools, and similar paper supports exempted from excise duty under Rule 8, Central Excise Rules 1944.</h1> The Central Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, exempts bobbins, spools, cops, and similar paper supports, whether perforated or hardened, from the entire excise duty as per Chapter 48 of the Central Excise Tariff Act, 1985. This exemption is detailed in Notification No. 139/88-C.E., dated April 12, 1988.