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of <h1>Government Exempts Select Agricultural Tools and Machinery from Excise Duty under Notification No. 111/88-C.E., Central Excise Rules, 1944.</h1> The Central Government, under the Central Excise Rules, 1944, has issued Notification No. 111/88-C.E. dated March 1, 1988, exempting certain specified goods from Chapters 82 and 84 of the Central Excise Tariff Act, 1985, from excise duty. The exempted items include various hand tools used in agriculture or horticulture, beaters conforming to Indian Standard IS: 273-1983, non-electric smoothing irons, knives and cutting blades for agricultural machines, low-value pencil sharpeners and blades, fire extinguishers, mechanical appliances for agriculture, machinery for soil preparation, harvesting machinery, and other agricultural or horticultural machinery.
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