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<h1>Excise Duty Update: Zero Duty on Tapioca Starch, Heeng & More; 50% Duty on Biscuits Under 5</h1> The Central Government has amended the excise duty regulations under the Central Excise Act, 1944, through Notification No. 36/2000-CE dated May 4, 2000. New exemptions and modifications include zero excise duty on tapioca starch, compounded asafoetida (heeng), silicon in all forms, and intravenous fluids. Additionally, biscuits in retail packs not exceeding 100 grams and priced under five rupees will incur a 50% excise duty. The amendment also increases the permissible clearance quantity from 2500 to 3500 metric tonnes under certain conditions. An item, E-MAL (Alpha-beta Arteether), has been added to LIST 1.