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of <h1>Excise Duty Exemption for Catalysts with Precious Metals Under Central Excise Rules, 1944, Sub-heading No. 2843.00</h1> The Central Government, under the Central Excise Rules, 1944, grants an exemption from excise duty for catalysts made from used or spent catalysts containing specific metals. These metals include gold, silver, platinum, palladium, rhodium, iridium, osmium, and ruthenium. The exemption applies to catalysts falling under sub-heading No. 2843.00 of the Central Excise Tariff Act, 1985. The duty exemption covers the amount exceeding the calculated duty based on the value of any additional materials and manufacturing charges. The term 'catalyst' includes compounds of these metals used in catalyst production.
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