The Indian National Flag is excisable
Surprising, but true! The Indian National Flag is excisable, but thankfully it is exempted. Notification No. , dated 10-2-1986, exempted Indian National Flag falling under heading 6301 from the whole of excise duty. While the exemption continued in various forms till 1996, the Finance Act 1996 prescribed the tariff rate for the National Flag as NIL. But with the introduction of the 8 digit tariff from 28.2.2005, the Flag did not find a specific mention, but obviously it was excisable and so was again exempted by Notification No. , dated 24-2-2005.