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of <h1>New Excise Duty Rates: Ice Cream Rs. 2.50/Litre, Pan Masala 45% Ad Valorem, Exemptions for Soya Products</h1> The Central Government, under the Central Excises and Salt Act, 1944, has issued Notification No. 4/93-C.E. dated 28-2-1993, detailing exemptions and effective excise duty rates for goods under Chapter 21 of the Central Excise Tariff Act, 1985. Most goods, including various soya products, powders, and mixes, are exempt from duty. Ice cream incurs a duty of Rs. 2.50 per litre, while pan masala containing tobacco is charged at 45% ad valorem. Pan masala without tobacco is taxed based on its value, with rates of Rs. 35 or Rs. 70 per kilogram.
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