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<h1>Excise duty rates adjusted by notification: specified goods subject to conditional exemptions or reduced rates and procedural safeguards.</h1> Notification No. 6/2002-Central Excise reduces or exempts excise duty for specified goods by declaring that, for each listed tariff entry, goods shall be exempt from so much of the First Schedule and Second Schedule duty as exceeds the rates stated in the Table, subject to the Annexure conditions. The Table identifies goods, adjusted ad valorem or specific rates, and condition references. The Annexure prescribes certification, declarations, quantity and capacity limits, use restrictions, record-keeping, CENVAT credit exclusions, procedural steps for concessional removals, and verification and recovery mechanisms for non compliance.
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