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of <h1>Amendment Broadens Scope of Item Exemptions in Central Excise Rules 1944, Expanding Chapter 84 Coverage</h1> Notification No. 278/86-C.E., dated April 24, 1986, involves an amendment to a previous notification by the Ministry of Finance (Department of Revenue), No. 220/86-Central Excises, dated April 2, 1986. The amendment changes the classification of items eligible for exemptions under the Central Excise Rules, 1944. Specifically, it replaces the wording 'falling under heading No. 84.79 or 84.80' with 'falling within Chapter 84,' thereby broadening the scope of items such as jigs, fixtures, and molding boxes for metal foundry to be considered under the exemptions.
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