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of <h1>Govt sets 30% excise duty cap on dry cell batteries under Notification No. 76/90-C.E. for public interest regulation.</h1> The Central Government, exercising its powers under the Central Excises and Salt Act, 1944, has issued Notification No. 76/90-C.E. dated March 20, 1990, to prescribe an effective rate of basic excise duty of 30% ad valorem for dry cell batteries. This notification exempts dry cell batteries, classified under heading No. 85.06 of the Central Excise Tariff Act, 1985, from any excise duty exceeding this specified rate. This measure is taken in the public interest to regulate the excise duty applicable to these products.
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