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of <h1>Excise Duty on Electric Fans Reduced to 15% via Notification No. 73/87-C.E. under Rule 8(1).</h1> Notification No. 73/87-C.E., dated March 1, 1987, issued by the Central Government under rule 8(1) of the Central Excise Rules, 1944, exempts electric fans classified under sub-heading No. 8414.20 of the Central Excise Tariff Act, 1985, from a portion of the excise duty. The exemption applies to the duty amount exceeding 15 percent ad valorem as specified in the Schedule to the Central Excise Tariff Act, effectively reducing the excise duty on electric fans to 15 percent of their value.
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