In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts improved chulhas (including smokeless chulhas), made of mild steel, cast iron, stainless steel, galvanised iron sheets or combination of any two or more of these metals including ceramic or pottery or metal clad chulhas, and parts thereof including ceramic pottery liners for improved chulhas, and falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from the whole of the duty of excise leviable thereon under section 3 of the said Central Excises and Salt Act, subject to the following conditions, namely:

1. that the said chulhas are capable of burning all the following materials, namely, wood, agrowaste, cowdung, briquettes and coal; and

2. that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Non-conventional Energy Sources recommends the grant of the above exemption.