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of <h1>Central Govt. Notification Prescribes Excise Duty Rates; Nil Rate for Most Goods in Chapter 95, 15% for Others</h1> Notification No. 81/90-C.E., dated March 20, 1990, issued by the Central Government under section 5A of the Central Excises and Salt Act, 1944, prescribes effective rates of basic excise duty for goods under Chapter 95 of the Central Excise Tariff Act, 1985. The notification exempts certain goods from excise duty, specifying a nil rate for all goods under headings 95.01 to 95.03, and for sports goods. However, a 15% ad valorem duty applies to certain items under heading 95.04, excluding playing cards and specific electronic gaming machines. The notification consolidates existing exemptions for these goods.
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