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of <h1>India exempts enriched Potassium Fluroborate and Elemental Boron from duty under Notification 45/2008 with specific production conditions.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 45/2008-Central Excise, amending Notification No. 4/2006-Central Excise, effective from March 1, 2006. This amendment introduces a new entry, S. No. 50A, exempting enriched Potassium Fluroborate and enriched Elemental Boron from duty, provided they are produced or processed by specified facilities, including the Heavy Water Plants in Manuguru and Talcher, the Indira Gandhi Centre for Atomic Research, Bhabha Atomic Research Centre, and Bhartiya Nabhikiya Vidyut Nigam Limited for the Prototype Fast Breeder Reactor at Kalpakkam.
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