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of <h1>Central Government exempts aluminium carts from excise duty under Notification No. 80/87-C.E., per rule 8 of Central Excise Rules.</h1> The Central Government, under the authority of sub-rule (1) of rule 8 of the Central Excise Rules, 1944, has issued Notification No. 80/87-C.E. dated March 1, 1987. This notification grants a full exemption from excise duty for aluminium carts classified under sub-heading No. 8716.00 of the Schedule to the Central Excise Tariff Act, 1985.
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