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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Goods under Sub-heading 1901.19 Exempt from Excise Duty Over 15%, Excludes Malt Extract Products</h1> The Central Government, under the authority of the Central Excise Rules, 1944, grants an exemption for goods classified under sub-heading No. 1901.19 of the Central Excise Tariff Act, 1985. These goods are exempt from excise duty beyond a rate of fifteen percent ad valorem. However, this exemption does not apply to malt extract or food preparations containing any amount of malt extract.
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