Prescribing effective rate of basic excise duty at 15% on goods falling under 7321.10 and 7321.20 (other than cooking ranges which would attract 25% excise duty) - 64/90 - Central Excise - Tariff
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Excise duty cap on specified metal household goods limits excess duty; cooking ranges remain subject to a higher rate. Exempts specified metal household goods within designated tariff subheadings from that portion of ad valorem excise duty which exceeds a capped rate, while excluding cooking ranges from the cap and preserving higher duty treatment for them; the exemption is effected under statutory excise powers and includes an explanation narrowing the definition of 'cooking ranges.'
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 cap on specified metal household goods limits excess duty; cooking ranges remain subject to a higher rate.
Exempts specified metal household goods within designated tariff subheadings from that portion of ad valorem excise duty which exceeds a capped rate, while excluding cooking ranges from the cap and preserving higher duty treatment for them; the exemption is effected under statutory excise powers and includes an explanation narrowing the definition of "cooking ranges."
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