Exempting pickles and prescribing effective rates of duties for certain preparations of fruits and vegetables falling under Chapter 20 - 10/90 - Central Excise - Tariff
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Exemption of pickles: nil excise duty; other fruit and vegetable preparations subject to an ad valorem excise duty. The notification exempts goods classed as pickles under sub heading 2001.10 from excise duty, making their effective rate nil, and prescribes an effective ad valorem duty rate of ten percent for other preparations of fruits and vegetables falling under the same sub heading, thereby reducing the duty payable under the Central Excise Tariff to the specified effective rates.
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Provisions expressly mentioned in the judgment/order text.
Exemption of pickles: nil excise duty; other fruit and vegetable preparations subject to an ad valorem excise duty.
The notification exempts goods classed as pickles under sub heading 2001.10 from excise duty, making their effective rate nil, and prescribes an effective ad valorem duty rate of ten percent for other preparations of fruits and vegetables falling under the same sub heading, thereby reducing the duty payable under the Central Excise Tariff to the specified effective rates.
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