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        Case ID :
        Central Excise

        Effective rate for goods (made predominantly of plastics) falling under Sub-Heading No. 4201.10 - 126/87 - Central Excise - Tariff

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        Excise duty cap for plastic articles limits levy to the amount not exceeding the specified ad valorem rate. The notification exempts predominantly plastic goods classified under the identified tariff subheading by capping excise liability at an amount computed at a specified ad valorem rate, disapplying any portion of duty in the tariff schedule that exceeds that capped amount.
                          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 for plastic articles limits levy to the amount not exceeding the specified ad valorem rate.

                                The notification exempts predominantly plastic goods classified under the identified tariff subheading by capping excise liability at an amount computed at a specified ad valorem rate, disapplying any portion of duty in the tariff schedule that exceeds that capped amount.


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