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of <h1>Sports Goods and Tricycles Exempt from Excess Excise Duty Under Notification No. 73/86-C.E.</h1> Notification No. 73/86-C.E., dated February 10, 1986, issued by the Central Government under the Central Excise Rules, 1944, exempts certain excisable goods from excess excise duty. Specifically, sports goods and tricycles, classified under Chapter 95 and Heading 95.01 of the Central Excise Tariff Act, 1985, are exempt from excise duty beyond the specified rate, which is nil. This exemption is effective from February 28, 1986, and is subject to any conditions mentioned in the notification.
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