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of <h1>Government Grants Excise Duty Exemption for Silicones Under Tariff Item 15A, Subject to Certain Conditions</h1> The Central Government issued Notification No. 1/86-C.E. on January 3, 1986, under the Central Excise Rules, 1944, granting an exemption for silicones under Tariff Item 15A from excise duty exceeding 25% ad valorem. This exemption applies provided that the silicones are manufactured using chlorosilanes on which the excise duty or additional customs duty has already been paid, as per the Central Excises and Salt Act, 1944, or the Customs Tariff Act, 1975.
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