Effective Excise Rate limits duty on cocoa butter and cocoa food preparations to the notified ad valorem rate, capping excess. Notification limits excise duty on goods under sub-headings 1801.00 and 1804.00 by exempting the portion of duty in excess of the amount calculated at the specified ad valorem rate, pursuant to powers under section 5A of the Central Excises and Salt Act, 1944; the annexed Table records the relevant sub-headings and the operative ad valorem rate applicable to all goods under those entries.
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Effective Excise Rate limits duty on cocoa butter and cocoa food preparations to the notified ad valorem rate, capping excess.
Notification limits excise duty on goods under sub-headings 1801.00 and 1804.00 by exempting the portion of duty in excess of the amount calculated at the specified ad valorem rate, pursuant to powers under section 5A of the Central Excises and Salt Act, 1944; the annexed Table records the relevant sub-headings and the operative ad valorem rate applicable to all goods under those entries.
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