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of <h1>Finance Act 2015: Excise Duty Rates Altered for Various Goods; General Rate Set at 12.5%, with Exceptions.</h1> The Fifth Schedule of the Finance Act, 2015, amends the Central Excise Tariff Act by altering the duty rates for various tariff items across multiple chapters. The general excise duty rate is adjusted to 12.5% for numerous items, with exceptions in specific chapters where different rates apply. For instance, certain items in Chapter 22 have a rate of 18%, while specific items in Chapter 24 are subject to fixed rates per thousand units. These changes affect a wide range of goods, including chemicals, textiles, metals, machinery, and more, standardizing the excise duty across these categories.
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