Effective Rate of duty on specified goods falling under the First Schedule to the Central Excise Tariff Act, 1985 [Nill or 5% or 10%] - 010/2006 - Central Excise - Tariff

Effective rate of duty: specified excisable goods exempted up to notified ad valorem rates under the Central Excise framework.

Notification No. 10/2006 CE exempts excisable goods listed in an appended table from duty in excess of notified ad valorem effective rates, identifies tariff headings and descriptions of covered goods, defines 'retail sale price' and confirms that table rates are ad valorem unless stated otherwise, and includes provisions allowing manufacturers who availed an earlier full exemption to avail this exemption in the same financial year while also exempting waste and scrap arising during manufacture of the listed goods as specified.