Excise duty exemption for specified iron and steel goods, limiting duty to prescribed effective rates per product. The Central Government exempts specified iron and steel goods from excise duty exceeding the effective rates set in the Table, superseding Notification No. 34/92-C.E.; each tariff heading or sub-heading is matched to a described product and an effective rate, either ad valorem or a specific per-tonne amount, with certain items assigned a nil rate and technical definitions provided to delineate scope.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for specified iron and steel goods, limiting duty to prescribed effective rates per product.
The Central Government exempts specified iron and steel goods from excise duty exceeding the effective rates set in the Table, superseding Notification No. 34/92-C.E.; each tariff heading or sub-heading is matched to a described product and an effective rate, either ad valorem or a specific per-tonne amount, with certain items assigned a nil rate and technical definitions provided to delineate scope.
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