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<h1>Medicinal grade hydrogen peroxide, oxygen, and anaesthetics face 5% duty per Notification No. 114/94-C.E., exempting excess excise.</h1> Medicinal grade hydrogen peroxide, medicinal grade oxygen, and anaesthetics are subject to a 5% duty as per Notification No. 114/94-C.E. dated June 3, 1994. The Central Government, under the authority of the Central Excises and Salt Act, 1944, has exempted these goods from the portion of excise duty exceeding 5% ad valorem. This exemption applies to goods classified under Chapter 28, 29, and 30 of the Central Excise Tariff Act, 1985, as specified in the notification's annexed table.