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of <h1>Certain Goods in Chapter 84 Exempt from Excess Duty Under Rule 8; Varying Rates for Others</h1> The Central Government, under rule 8 of the Central Excise Rules, 1944, exempts certain goods specified in Chapter 84 of the Central Excise Tariff Act, 1985, from excess excise duty. The exemptions include power-driven pumps for water handling, which are duty-free, while other pumps are taxed at 10% ad valorem. Heat pumps and certain machinery are taxed at 15% ad valorem. Dishwashing machines and parts, washing machines, and typewriters have varying rates, with some taxed up to 20% ad valorem. Manual typewriters have specific fixed duties based on carriage size. Word processing machines are taxed at 20% ad valorem.
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