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of <h1>Government exempts goods from dismantled ships under Central Excise Rules 1944, Heading Nos. 72.15 & 73.09 from extra duty.</h1> The Central Government, under the Central Excise Rules, 1944, exempts certain goods under Heading Nos. 72.15 and 73.09 from excise duty exceeding Rs. 365 per tonne. This supersedes a previous notification from August 20, 1986. The exemption applies to goods derived from dismantling ships, boats, and other floating structures, provided customs duty of Rs. 1,035 per Light Displacement Tonnage and an additional duty of Rs. 365 per Light Displacement Tonnage have been paid under the Customs Tariff Act, 1975.
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