Excise duty rates adjusted for ceramic and clay goods, imposing capped effective rates with conditional exemptions. The Notification caps excise liability for specified Chapter 68 and 69 goods at the effective rates listed in the Table, exempting goods from duty in excess of those rates and subjecting certain entries to specified conditions such as conformity with I.S. specification for burnt clay tiles and administrative satisfaction for broken tiles; an explanatory note defines roofing tiles and the Table pairs each product description with its effective ad valorem rate and any operative conditions.
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Excise duty rates adjusted for ceramic and clay goods, imposing capped effective rates with conditional exemptions.
The Notification caps excise liability for specified Chapter 68 and 69 goods at the effective rates listed in the Table, exempting goods from duty in excess of those rates and subjecting certain entries to specified conditions such as conformity with I.S. specification for burnt clay tiles and administrative satisfaction for broken tiles; an explanatory note defines roofing tiles and the Table pairs each product description with its effective ad valorem rate and any operative conditions.
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