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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Effective Rate of Duty sets excise rates for specified goods, establishing ad valorem charges and conditional exemptions.</h1> Prescribes the effective rate of duty and targeted exemptions for excisable goods within Chapters 26-48, specifying ad valorem and compound rates in a Table and granting nil-rate or concessional treatment for specified inputs and finished goods subject to Annexure conditions. The notification defines key terms (including mini cement plant and the method for computing per tonne equivalent retail sale price), sets eligibility limits and exclusions (annual clearance ceilings; prohibition where clinker is sourced externally or goods carry another person's brand), and requires declarations, certificates or concessional-removal procedures to validate entitlement.

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