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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 caps excise on listed tariff items at specified ad valorem rates and unit charges.</h1> Exempts specified goods from central excise to the extent that duty exceeds the effective rate of duty specified for each listed tariff item; rates in the table are ad valorem unless otherwise stated. The table assigns effective rates (including entries at five percent, ten percent and twenty-two percent) and, for certain items, prescribes additional per unit or per chassis charges. Several entries were omitted or substituted by later notifications and the notification was subsequently rescinded.

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