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of <h1>Government Exempts Pen Parts from Excise Duty Under Rule 8 of Central Excise Rules, 1944 via Notification No. 21/88-C.E.</h1> The Central Government, exercising its authority under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, has issued Notification No. 21/88-C.E. dated March 1, 1988. This notification exempts parts of pens classified under Heading No. 96.08 of the Schedule to the Central Excise Tariff Act, 1985, from the entire duty of excise that is otherwise applicable as specified in the Schedule.
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