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of <h1>Excisable Goods Made in Educational Institutes Exempt from Duty Under Notification No. 167/71-CE, Requires Official Verification</h1> Notification No. 167/71-CE, dated 11-9-1971, exempts excisable goods produced in technical, educational, and research institutes from excise duty, provided they are made during academic or vocational training, experiments, or research. This supersedes the earlier notification No. 75E/67. The exemption requires verification by an officer of at least Assistant Commissioner rank, who must be satisfied with the production process. Necessary certificates, records, and premises inspections must be furnished and maintained as required by the Central Excise Department to ensure compliance with the exemption conditions.
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