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of <h1>Notification Sets 10% Excise Duty on Cheese, Consolidates Exemptions for Chapter 4 Goods Under Central Excises and Salt Act 1944</h1> The notification prescribes a 10% ad valorem basic excise duty for cheese while consolidating certain existing exemptions for goods under Chapter 4 of the Central Excise Tariff. It exempts specified goods from excess excise duty under certain conditions. For instance, skimmed milk powder has a 10% duty unless consumed in the factory or used in liquid milk marketing. Unpasteurised butter is exempt if supplied to military hospitals or used in specific manufacturing processes. The notification is issued under the Central Excises and Salt Act, 1944, emphasizing public interest considerations.
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