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of <h1>Central Government Amends Excise Duty Rules: Exemptions for Naphtha, Low-Cost Footwear, and Computer Parts Introduced</h1> The Central Government has issued amendments to Notification No. 06/2002-Central Excise, dated March 1, 2002, through Notification No. 23/2004-CE, dated July 9, 2004. These changes involve various exemptions and modifications in the excise duty rates for specific goods. Key amendments include exemptions for certain goods, such as naphtha supplied to specified power plants, footwear priced below Rs. 250, and computers and their parts used in manufacturing. Additionally, new entries and conditions have been added, and some existing entries have been revised or omitted to align with budget proposals and public interest considerations.
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