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<h1>Government Notification Exempts Embroidery from Excise Duty Beyond Base Fabric Rate Under Central Excise Rules, 1944.</h1> The Central Government, utilizing its authority under the Central Excise Rules, 1944, and the Additional Duties of Excise (Goods of Special Importance) Act, 1957, has issued Notification No. 272/86-C.E. dated April 24, 1986. This notification exempts embroidery classified under sub-heading No. 5805.13 of the Central Excise Tariff Act, 1985, from excise duty exceeding the rate applicable to the base fabrics, provided that such duty has not already been paid.