Excise exemption caps duty on tapioca and sago preparations to an effective ad valorem rate under statutory notification. The Central Government, under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, by Notification No. 17/89 C.E. dated 1 3 1989, exempts goods under sub heading No. 1903.10 of the Central Excise Tariff from so much of the duty of excise as is in excess of the amount calculated at the rate of 10% ad valorem, thereby fixing the effective rate of duty on preparations of tapioca and sago at that ad valorem level.
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Excise exemption caps duty on tapioca and sago preparations to an effective ad valorem rate under statutory notification.
The Central Government, under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, by Notification No. 17/89 C.E. dated 1 3 1989, exempts goods under sub heading No. 1903.10 of the Central Excise Tariff from so much of the duty of excise as is in excess of the amount calculated at the rate of 10% ad valorem, thereby fixing the effective rate of duty on preparations of tapioca and sago at that ad valorem level.
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