Excise duty classification updated: specified domestic appliances taxable, other domestic appliances zero rated, non domestic goods and parts taxable. The amendment replaces S. No. 5 in the prior notification to classify specified domestic electrical appliances as a category subject to Twenty per cent ad valorem excise duty, designates other domestic electrical appliances as Nil rated, and applies Twenty per cent ad valorem duty to goods other than domestic electrical appliances and to parts, pursuant to sub rule (1) of rule 8 of the Central Excise Rules, 1944.
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Provisions expressly mentioned in the judgment/order text.
Excise duty classification updated: specified domestic appliances taxable, other domestic appliances zero rated, non domestic goods and parts taxable.
The amendment replaces S. No. 5 in the prior notification to classify specified domestic electrical appliances as a category subject to Twenty per cent ad valorem excise duty, designates other domestic electrical appliances as Nil rated, and applies Twenty per cent ad valorem duty to goods other than domestic electrical appliances and to parts, pursuant to sub rule (1) of rule 8 of the Central Excise Rules, 1944.
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