Central Value Added Tax on excisable goods applies, with tariff values and customs parity valuation shaping levy consequences. A duty of excise called the Central Value Added Tax (CENVAT) is leviable on all excisable goods produced or manufactured in India, excluding goods from Special Economic Zones. For goods from a hundred per cent export oriented undertaking brought into India, excise equals the aggregate customs duties leviable on like imported goods, with value determined under the Customs Act and Customs Tariff Act and, where multiple customs rates exist, the highest rate applied. The Central Government may notify and alter ad valorem tariff values and fix different values by class of goods, producers or buyers, having regard to sale prices or wholesale practice.