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of <h1>Central Government Exempts Certain Iron and Steel Goods from Excess Excise Duty under Central Excise Rules, 1944.</h1> The notification issued by the Central Government on March 1, 1988, under the Central Excise Rules, 1944, exempts certain iron and steel goods from excess excise duty as specified in the Central Excise Tariff Act, 1985. The exemptions apply to various steel products, including ferrous waste, ingots, rails, and sleepers, subject to specific conditions such as clearance from the factory, intended use in manufacturing processes, and adherence to procedures outlined in Chapter X of the rules. These exemptions aim to facilitate the use of steel in manufacturing and railway infrastructure by reducing the excise duty burden.
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