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of <h1>Central Govt exempts sand moulds used in steel casting from excise duty under Notification No. 381/86-C.E.</h1> The Central Government, under the Central Excise Rules, 1944, has issued Notification No. 381/86-C.E. dated July 29, 1986, exempting sand moulds classified under heading 84.80 of the Central Excise Tariff Act, 1985, from excise duty. This exemption applies if the sand moulds are used within the production factory for manufacturing steel castings. If used elsewhere, the procedure outlined in Chapter X of the Central Excise Rules, 1944, must be followed.
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