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<h1>Copper and Aluminium Blanks Used in Coin Manufacturing Exempted from Excise Duty per Notification No. 146/87-C.E.</h1> Notification No. 146/87-C.E., dated May 15, 1987, issued under the Central Excise Rules, 1944, exempts blanks and sheets of copper and aluminium from excise duty. These materials, classified under Chapters 74 or 76 of the Central Excise Tariff Act, 1985, are produced by the Government of India Mint and used in coin manufacturing within the factory of production. The exemption applies to the entire excise duty specified in the Schedule of the Tariff Act.