Effective rate for specified goods of Chapters 17 to 96 - 04/97 - Central Excise - Tariff

Effective excise rate established for specified goods, capping duty payable subject to documented conditions and procedural compliance.

The Notification caps excise liability for specified goods in Chapters 17-96 by exempting duty in excess of an effective ad valorem rate listed in the Table; each tariff entry pairs a description of goods with the applicable effective rate and a condition reference. Eligibility is conditional on Annexure provisions and procedural requirements, including certifications, limits on clearances or values, restrictions where input duty credit has been availed, and compliance with prescribed accounting and return procedures; several enumerated Lists identify goods or inputs qualifying for nil or concessional rates.