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        Case ID :
        Central Excise

        Effective rate of duty on certain specified hand tools of Chapter 82 - 207/88 - Central Excise - Tariff

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        Excise duty cap on hand tools creates exemption beyond ad valorem threshold for specified tariff items. Notification exempts specified Chapter 82 hand tools from central excise duty insofar as the duty exceeds the amount calculated at a 10% ad valorem rate, listing covered subheadings 8202, 8203, 8204, 8205, 8206 and 8213 and their product descriptions.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Excise duty cap on hand tools creates exemption beyond ad valorem threshold for specified tariff items.

                                Notification exempts specified Chapter 82 hand tools from central excise duty insofar as the duty exceeds the amount calculated at a 10% ad valorem rate, listing covered subheadings 8202, 8203, 8204, 8205, 8206 and 8213 and their product descriptions.


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