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<h1>Central Government exempts Indian-developed, patented goods from excise duties; excludes tobacco, arms, and narcotics. Valid for three years.</h1> The Central Government, under the Central Excise Act, 1944, exempts certain goods from excise duties if they are designed and developed by Indian-owned companies, national laboratories, public-funded research institutions, or universities, and patented in two specified countries. The goods must be manufactured by a wholly Indian-owned company, and a certificate from the Department of Scientific and Industrial Research is required. This exemption does not apply to tobacco, pan masala, arms, ammunition, and narcotic drugs unless used for pharmaceutical purposes. The exemption is valid for three years from the certificate's issuance date.