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<h1>Central Government exempts Zinc Oxide from excise duty under Central Excise Rules, 1944. Conditions apply for rubber manufacturing use.</h1> Notification No. 36/86-C.E., dated February 10, 1986, issued by the Central Government under the Central Excise Rules, 1944, exempts Zinc Oxide from excise duty. This exemption applies to Zinc Oxide classified under Sub-heading No. 2804.30 of the Central Excise Tariff Act, 1985. The exemption is contingent upon the Assistant Collector of Central Excise being satisfied that the Zinc Oxide is intended for use in rubber manufacturing and adherence to the procedure specified in Chapter X of the said rules. The notification takes effect on February 28, 1986.