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of <h1>Government Issues Excise Duty Exemptions for Goods in Chapters 13-96; Includes Cement, Textiles, and Food for the Needy</h1> The Central Government, under the Central Excise Act, 1944, issued Notification No. 5/98-C.E. on June 2, 1998, detailing exemptions for specific excisable goods from Chapters 13 to 96 of the Central Excise Tariff Act, 1985. The notification specifies reduced or nil duty rates for various goods, including lac, vegetable saps, food preparations for economically weaker sections, sweetmeats, and several industrial products like cement, ores, naphtha, LPG, and textiles, among others. Conditions for availing these exemptions are outlined in an annexure, including requirements for certification, use within specific sectors, and adherence to specific manufacturing processes.
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