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<h1>Kerosene burner and stove parts exempted from excise duty under Central Excise Tariff Act, 1985, Notification No. 240/86-C.E.</h1> The Central Government, under Notification No. 240/86-C.E. dated April 3, 1986, exempts parts of kerosene burners and stoves from excise duty as per the Central Excise Tariff Act, 1985. This exemption applies to parts classified under heading Nos. 73.08 or 74.13, provided they are used in manufacturing kerosene burners and stoves. If these parts are used outside the production factory, compliance with Chapter X of the Central Excise Rules, 1944, is required.