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of <h1>New Excise Duty Rates Set: 15% for Goods Under 7321.10 & 7321.20, 25% for Cooking Ranges.</h1> The Central Government has issued a notification under the Central Excises and Salt Act, 1944, setting the effective basic excise duty at 15% for goods classified under sub-headings 7321.10 and 7321.20, excluding cooking ranges, which will incur a 25% duty. This exemption is applied to the extent that the duty exceeds 15% ad valorem. The term 'cooking ranges' excludes appliances with only two burners and lacking a griller, oven, or hot food cabinet. This measure is deemed necessary in the public interest and is effective from March 20, 1990.
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