Amends Notification No. 155/86-Central Excises, so as to prescribe effective rate of basic excise duty at 25% on household type washing machines. - 68/90 - Central Excise - Tariff
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Excise duty change on washing machines updates ad valorem charges; household units face higher rates while parts and laundry machines have lower rates. Amendment substitutes specified tariff entries in Notification No. 155/86-Central Excises to impose ad valorem excise duties on washing machines and parts: household type washing machines (including washer-dryers) at a higher ad valorem rate; parts of those household machines at a lower ad valorem rate; and laundry type washing machines, including washer-dryers, and their parts at the lower ad valorem rate, effected by replacing the prior serial number and entries in the notification.
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Provisions expressly mentioned in the judgment/order text.
Excise duty change on washing machines updates ad valorem charges; household units face higher rates while parts and laundry machines have lower rates.
Amendment substitutes specified tariff entries in Notification No. 155/86-Central Excises to impose ad valorem excise duties on washing machines and parts: household type washing machines (including washer-dryers) at a higher ad valorem rate; parts of those household machines at a lower ad valorem rate; and laundry type washing machines, including washer-dryers, and their parts at the lower ad valorem rate, effected by replacing the prior serial number and entries in the notification.
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