Additional duty of excise: prescribed effective rates and exemptions for specified tariff items, defining branded treatment. Notification prescribes effective rates of additional excise duty for specified goods in Chapters 15-96 by exempting those goods from any part of scheduled excise duty that exceeds the rate stated in the accompanying Table. Each Table entry pairs a tariff chapter/heading/sub heading and descriptive qualifier with an effective rate-nil, ad valorem percentage, or specified per unit amount-and includes qualifying distinctions such as branded versus non branded goods and a definition of 'brand name' for medicaments to determine applicability.
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.
Additional duty of excise: prescribed effective rates and exemptions for specified tariff items, defining branded treatment.
Notification prescribes effective rates of additional excise duty for specified goods in Chapters 15-96 by exempting those goods from any part of scheduled excise duty that exceeds the rate stated in the accompanying Table. Each Table entry pairs a tariff chapter/heading/sub heading and descriptive qualifier with an effective rate-nil, ad valorem percentage, or specified per unit amount-and includes qualifying distinctions such as branded versus non branded goods and a definition of "brand name" for medicaments to determine applicability.
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