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of <h1>Central Government Exempts Certain Metal Containers from Excise Duty Under Central Excise Rules, 1944; Conditions Apply</h1> The Central Government, under the Central Excise Rules, 1944, has issued a notification exempting certain metal containers and articles of base metals from excess excise duty. The exemptions apply to goods within specific chapters of the Central Excise Tariff Act, 1985. Key exemptions include reduced duty on aluminum containers if certain conditions are met, nil duty on metal containers used for specific purposes, and exemptions for items like gas cylinders, pressure cookers, and bio-gas stoves under specified conditions. The notification outlines the intended use or conditions for each exemption category, ensuring compliance with the rules.
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