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<h1>Excise Duty Exemption for Certain Steel Furniture Parts Under Notification No. 109/88-C.E., Central Excise Rules 1944</h1> The Central Government issued Notification No. 109/88-C.E. on March 1, 1988, under the Central Excise Rules, 1944, granting exemptions from excise duty for certain steel furniture parts under Chapter 83 of the Central Excise Tariff Act, 1985. The exemptions apply to base metal mountings, fittings, and similar articles suitable for steel furniture, as well as parts of office equipment like filing cabinets and paper trays, provided they are not specially shaped or designed as essential components for assembly into steel furniture. The exemptions do not cover parts identifiable as essential components of steel furniture.