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of <h1>Excise Duty Exemption for Smokeless Chulhas Rescinded by Notification No. 13/2016 Effective March 1, 2016.</h1> The Central Government issued Notification No. 62/91-CE on July 25, 1991, under the Central Excises and Salt Act, 1944, exempting improved chulhas, including smokeless chulhas, from excise duty. These chulhas, made from materials such as mild steel, cast iron, stainless steel, and others, must be capable of burning wood, agrowaste, cowdung, briquettes, and coal. The exemption applies if recommended by a Deputy Secretary or higher in the Department of Non-conventional Energy Sources. This notification was rescinded by Notification No. 13/2016 on March 1, 2016.
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