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of <h1>Coffee Seeds for Sowing Exempt from Excise Duty per Central Excise Tariff Act, 1985; Verification Required</h1> The Central Government has issued a notification exempting coffee seeds from the entire excise duty under the Central Excise Tariff Act, 1985, provided they are intended for sowing. This exemption supersedes a previous notification from June 3, 1944. The exemption is applicable under the condition that an Officer of at least the rank of Assistant Collector of Central Excise verifies the intended use. This notification will be effective from February 28, 1986.
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