Excess of the amount calculated at the rate - 009/1999 - Central Excise - Tariff

Excise duty exemption tiers allow concessional rates on initial aggregate clearances subject to written option and conditions.

Notification No. 09/1999 CE grants a time limited, tiered exemption reducing excise duty on specified goods for home consumption to concessional rates for initial aggregate clearances in a financial year, and nil duty for specified goods used as factory inputs. Eligibility requires a prior written option and prescribed notice to authorities; earlier clearances in the year count toward tranche entitlements. The exemption applies on an aggregate basis across factories and manufacturers, is subject to an overall prior year ceiling, excludes certain categories (including specified branded goods except in limited cases), and is governed by defined valuation and territorial rules.