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of <h1>Central Government exempts certain goods from excise duty exceeding 20% under rule 8(1) of Central Excise Rules.</h1> Notification No. 123/86-C.E., dated March 1, 1986, issued by the Central Government under rule 8(1) of the Central Excise Rules, 1944, exempts goods classified under sub-heading No. 3204.19 of the Central Excise Tariff Act, 1985, from a portion of the excise duty. The exemption applies to the extent that the duty exceeds 20 percent ad valorem.
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