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of <h1>Government Exempts Perfumed Hair Oils from Excise Duty under Central Excise Rules, 1944, Effective February 28, 1986</h1> The Central Government, exercising its authority under the Central Excise Rules, 1944, has issued Notification No. 38/86-C.E. dated February 10, 1986. This notification supersedes an earlier notification from May 29, 1971, and exempts perfumed hair oils, classified under Sub-heading No. 3305.10 of the Central Excise Tariff Act, 1985, from excise duty. The exemption applies to hair oils not packaged in unit containers typically intended for sale. This exemption is effective from February 28, 1986.
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