Prescribing effective rates of basic excise duty for goods falling under Chapter 94. This notification also consolidates certain existing exemptions. - 80/90 - Central Excise - Tariff
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Excise duty caps for Chapter 94 goods impose specified rates and conditional exemptions for listed furniture and lighting. The notification sets basic excise duty rates and consolidates exemptions for Chapter 94 goods by exempting duty in excess of amounts calculated at specified rates in the annexed Table, subject to conditions. The Table grants nil duty to parts of steel furniture used in manufacturing, steel seats for vehicles and aircraft, specified medical and hospital furniture, kerosene pressure lanterns, hurricane lanterns and certain gas mantles; and prescribes distinct ad valorem rates for non-wooden furniture, cellular rubber bedding and other specified goods, with material-based and use-based conditions.
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 caps for Chapter 94 goods impose specified rates and conditional exemptions for listed furniture and lighting.
The notification sets basic excise duty rates and consolidates exemptions for Chapter 94 goods by exempting duty in excess of amounts calculated at specified rates in the annexed Table, subject to conditions. The Table grants nil duty to parts of steel furniture used in manufacturing, steel seats for vehicles and aircraft, specified medical and hospital furniture, kerosene pressure lanterns, hurricane lanterns and certain gas mantles; and prescribes distinct ad valorem rates for non-wooden furniture, cellular rubber bedding and other specified goods, with material-based and use-based conditions.
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