Effective additional duty rates set; excess excise duty exempted for specified tariff items under notified table. Notification fixes effective additional duty rates for specified tariff items by exempting those goods from any portion of statutory additional excise duty that exceeds amounts calculated at the Table's prescribed unit or ad valorem rates; the Table identifies tariff headings and sub headings and states specific per quantity rates, ad valorem percentages, or Nil, thereby limiting excise incidence on the listed goods to the declared effective rates.
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.
Effective additional duty rates set; excess excise duty exempted for specified tariff items under notified table.
Notification fixes effective additional duty rates for specified tariff items by exempting those goods from any portion of statutory additional excise duty that exceeds amounts calculated at the Table's prescribed unit or ad valorem rates; the Table identifies tariff headings and sub headings and states specific per quantity rates, ad valorem percentages, or Nil, thereby limiting excise incidence on the listed goods to the declared effective rates.
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