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of <h1>Excise Duty Exemption for Ship-Dismantled Goods Under Rule 8, Heading Nos. 72.15 & 73.09, Central Excise Tariff Act 1985.</h1> The Central Government, under the authority of sub-rule (1) of rule 8 of the Central Excise Rules, 1944, grants an exemption on goods classified under Heading Nos. 72.15 and 73.09 of the Central Excise Tariff Act, 1985. These goods are exempt from the excise duty specified in the Schedule, beyond the rate of Rs. 1,400 per tonne. This exemption applies provided the goods are derived from the dismantling of ships, boats, and other floating structures manufactured in India.
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