Effective rates of basic excise duty for specified goods of Chapters 1 to 96 - 005/99 - Central Excise - Tariff

Excise duty exemptions establish specified effective ad valorem rates and conditional nil or reduced duties across tariff chapters.

Notification No. 5/99 reduces excise and special duty for specified goods in Chapters 1-96 by exempting the portion of duty in excess of the rates shown in the Table, with those rates treated as ad valorem unless otherwise specified. The Table enumerates tariff entries with effective rates (including Nil), cross references to Annexure conditions, and thematic Lists that identify eligible goods. Entitlement is frequently conditional on non availment of specified input credit, certified intended use, compliance with Chapter X procedures for off factory use, quantitative or value ceilings, and prescribed documentary or return requirements.