Central Value Added Tax applies to excisable goods, with tariff values, capacity based charges and rule publication requirements.

A duty of excise in the form of Central Value Added Tax (CENVAT) and an additional special duty apply to excisable goods manufactured in India, with duties on certain goods determinable by reference to aggregate customs duties on like imported goods and customs valuation rules. The Central Government may fix and vary tariff values ad valorem, differentiate values by class of goods, producers or buyers based on sale prices and trade practice, and publish rules and notifications which must be laid before Parliament and may be modified or annulled as provided.

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