Prescribing effective rates of basic excise duty for goods falling under Chapter 95. This notification also consolidates certain existing exemptions. - 81/90 - Central Excise - Tariff
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Excise duty rates for goods set with broad exemptions and a specified ad valorem charge. Prescribes effective basic excise duty rates and consolidates exemptions for goods in the tariff chapter for games, toys and sports equipment. The government exempts goods in the Table from excise duty to the extent the duty exceeds the amount calculated at the Table's specified effective rate. The Table predominantly prescribes nil effective rates for several headings, while one heading is subject to an ad valorem charge excluding playing cards and specified electronic gaming machines. Electronic gaming machines are defined by their electronic components.
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.
Excise duty rates for goods set with broad exemptions and a specified ad valorem charge.
Prescribes effective basic excise duty rates and consolidates exemptions for goods in the tariff chapter for games, toys and sports equipment. The government exempts goods in the Table from excise duty to the extent the duty exceeds the amount calculated at the Table's specified effective rate. The Table predominantly prescribes nil effective rates for several headings, while one heading is subject to an ad valorem charge excluding playing cards and specified electronic gaming machines. Electronic gaming machines are defined by their electronic components.
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