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of <h1>Government Consolidates Excise Duty Exemptions for Cosmetics and Oils Under Notification No. 27/90-C.E.; Specific Conditions Apply</h1> The Central Government issued Notification No. 27/90-C.E. under the Central Excises and Salt Act, 1944, to consolidate exemptions for certain goods under Chapter 33 of the Central Excise Tariff Act, 1985. The notification exempts specified goods from excess excise duty, subject to conditions. For instance, sandalwood oil is taxed at 12% ad valorem with no conditions, while antiseptic perfumed cream and ayurvedic antiseptic perfumed cream are taxed at 20% ad valorem, contingent on manufacturing licenses and price controls. Other items like perfumed hair-oil and specific cosmetics are exempt from duty under certain conditions.
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