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<h1>Central Government Amends Excise Duty Notification: Animal Shoe Nails Under Tariff Heading 73.17 Now Exempt Per Section 5A.</h1> The Central Government has issued amendments to Notification No. 06/2002-Central Excise, dated March 1, 2002, under Notification No. 49/2004-Central Excise, dated September 15, 2004. This amendment, made under the authority of section 5A of the Central Excise Act, 1944, adds a new entry to the existing notification. Specifically, it introduces S.No. 302 for animal shoe nails under tariff heading 73.17, which are now exempt from excise duty. This change is deemed necessary in the public interest and follows the last amendment made by Notification No. 48/2004-Central Excise.