Effective duty rates: Chapter 44 goods subject to prescribed reduced excise rates and specified conditional exemptions. Exempts specified Chapter 44 goods from excise duty above the effective rates specified in the Table under powers of section 5A(1) of the Central Excises and Salt Act, 1944. The Table prescribes nil effective duty for wood veneers for match boxes, nil effective duty for wood and articles of wood when used in specified in factory manufacture or where manufacture is ordinarily without power, a 10% ad valorem rate for goods under headings 44.06 and 44.07, nil for certain doors, and nil for resin bonded bamboo mats with explanatory definitions.
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 duty rates: Chapter 44 goods subject to prescribed reduced excise rates and specified conditional exemptions.
Exempts specified Chapter 44 goods from excise duty above the effective rates specified in the Table under powers of section 5A(1) of the Central Excises and Salt Act, 1944. The Table prescribes nil effective duty for wood veneers for match boxes, nil effective duty for wood and articles of wood when used in specified in factory manufacture or where manufacture is ordinarily without power, a 10% ad valorem rate for goods under headings 44.06 and 44.07, nil for certain doors, and nil for resin bonded bamboo mats with explanatory definitions.
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