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of <h1>Excise Duty Notification: 10% Duty on Ice Cream; Exemptions for Unbranded Pan Masala and Goods under Chapter 21</h1> The notification prescribes a basic excise duty rate of 10% ad valorem for ice cream while exempting unbranded pan masala not packaged in a single unit container. It consolidates existing exemptions for goods under Chapter 21 of the Central Excise Tariff Act, 1985. The specified goods and their respective duty rates include all goods under sub-headings 2101.30, 2103.11, 2103.19, 2106.90, and 2107.91, which are exempt from excise duty, while ice cream under sub-heading 2105.00 is subject to a 10% duty. The notification is issued under the Central Excises and Salt Act, 1944.
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