Effective excise duty rates prescribed for certain Chapter 68 goods, exempting duty in excess of specified rates. Prescribes reduced effective rates of basic excise duty for specified goods falling under Chapter 68 by exempting that portion of duty in excess of the rates set out in the Table, under the authority of section 5A of the Central Excises and Salt Act, 1944. The Table sets nil or specified ad valorem effective rates against particular sub headings and descriptions, distinguishing items granted nil effective duty from those subject to ad valorem rates and identifying certain exclusions and a lower rate for prefabricated building components.
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Provisions expressly mentioned in the judgment/order text.
Effective excise duty rates prescribed for certain Chapter 68 goods, exempting duty in excess of specified rates.
Prescribes reduced effective rates of basic excise duty for specified goods falling under Chapter 68 by exempting that portion of duty in excess of the rates set out in the Table, under the authority of section 5A of the Central Excises and Salt Act, 1944. The Table sets nil or specified ad valorem effective rates against particular sub headings and descriptions, distinguishing items granted nil effective duty from those subject to ad valorem rates and identifying certain exclusions and a lower rate for prefabricated building components.
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