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<h1>Excise Duty Exemption for Certain Steel Furniture Parts Under Notification No. 60/86-C.E. Effective February 28, 1986</h1> The Central Government, under the powers conferred by the Central Excise Rules, 1944, exempts certain parts of steel furniture from excise duty as per Notification No. 60/86-C.E., dated February 10, 1986. This exemption applies to parts falling under specific sub-headings of the Central Excise Tariff Act, 1985, except those specifically shaped or designed as essential components for assembling steel furniture. The exemption is effective from February 28, 1986, and applies to parts that can be assembled into steel furniture with or without bolts and nuts.