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        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.

        <h1>Effective rate of duty: targeted concessional excise treatment for specified goods, subject to listed conditions and procedures.</h1> Notification No. 5/98-C.E. prescribes an effective rate of duty regime for specified goods in Chapters 13-96 by exempting duty in excess of the Table's specified rate, with the Table mapping tariff entries to product descriptions, effective rates (including Nil and ad valorem percentages or specified amounts) and cross referenced condition numbers; eligibility, documentary proofs and procedural requirements are detailed in the Annexure and appended Lists.

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