Effective excise rates cap excise liability on specified Chapter 84 goods, exempting duty above the prescribed ad valorem rates. Central Government, under section 5A of the Central Excises and Salt Act, 1944, exempts specified Chapter 84 goods from that portion of basic excise duty which exceeds the effective ad valorem rate set in the Table; the notification caps the leviable duty for each listed sub heading to the prescribed effective rate, thereby substituting the schedule rate with the effective rate for the enumerated goods.
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.
Effective excise rates cap excise liability on specified Chapter 84 goods, exempting duty above the prescribed ad valorem rates.
Central Government, under section 5A of the Central Excises and Salt Act, 1944, exempts specified Chapter 84 goods from that portion of basic excise duty which exceeds the effective ad valorem rate set in the Table; the notification caps the leviable duty for each listed sub heading to the prescribed effective rate, thereby substituting the schedule rate with the effective rate for the enumerated goods.
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