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of <h1>Excise Duty Exemption for Goods from Dismantled Ships Under Rule 8(1) of Central Excise Rules, 1944</h1> The Central Government, under rule 8(1) of the Central Excise Rules, 1944, exempts goods under Heading Nos. 72.15 and 73.09 of the Central Excise Tariff Act, 1985, from excise duty. This exemption applies to goods obtained from dismantling ships, boats, and other floating structures, provided the customs duty on these structures has been paid at a rate of Rs. 1,400 per Light Displacement Tonnage as per the Customs Tariff Act, 1975.
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