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<h1>Excise Duty Exemption Granted for Cotton Waste Sold in India by Export Units from July 1996 to February 1997 under Section 11C.</h1> The Central Government, under Section 11C of the Central Excise Act, 1944, issued Notification No. 74/2003-CE(N.T.) on September 25, 2003, concerning the excise duty on cotton waste. The notification addresses a previously prevalent practice where excise duty was not levied on cotton waste under Heading No. 52.02, cleared by 100% Export Oriented Undertakings and sold in India, during the period from July 23, 1996, to February 28, 1997. The government has directed that excise duty for this period will not be required to be paid on such cotton waste.