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of <h1>Govt exempts ice and rubber balloons from excise duty; sets rates for sandalwood oil and furniture under 1985 Act.</h1> The Central Government, under the Central Excise Rules, 1944, exempts certain goods from excess excise duty as specified in Notification No. 261/86-C.E. dated April 24, 1986. The goods include ice (sub-heading 2201.90) and rubber balloons (sub-heading 4017.00), both exempt from duty. Sandalwood oil (sub-heading 3301.00) is subject to a 12% ad valorem rate. Wooden furniture and parts (sub-heading 9403.00) and kerosene pressure lanterns (sub-heading 9405.00) are subject to a 15% ad valorem rate. This notification specifies the applicable rates for these goods under the Central Excise Tariff Act, 1985.
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