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of <h1>Micro-cellular rubber plates, blocks, sheets, and strips exempt from excise duty under Central Excise Rules, 1944.</h1> The Central Government, under the authority of the Central Excise Rules, 1944, exempts plates, blocks, sheets, and strips of micro-cellular rubber from the entire excise duty as specified in the Central Excise Tariff Act, 1985. This exemption does not apply to latex foam sponge variants and is contingent upon these materials being used in the production of soles for chappals. This exemption is detailed in Notification No. 319/86-C.E., dated May 22, 1986.
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