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of <h1>Excise Duty Exemption for Final Products: Notification No. 225/86-C.E. Covers Duty-Paid Inputs Like China Clay, Guar Gum, and More.</h1> Notification No. 225/86-C.E., dated April 3, 1986, issued under the Central Excise Rules, 1944, exempts certain excisable goods, referred to as 'final products,' from excise duty. These final products are manufactured from specified duty-paid inputs. The exemption applies to the extent of the duty already paid on these inputs. The notification provides a table detailing the relevant chapters, headings, and descriptions of both inputs and final products. For instance, inputs like China clay, alum, formaldehyde, guar gum, and rosin are used to manufacture paper or paperboard, while mono-ethylene glycol is used for polyester products.
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