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of <h1>Excise Duty Rates Set at 4% or 8% for Specific Goods; Conditions Include Non-Availment of CENVAT Credit Under Central Excise Tariff Act</h1> The notification prescribes effective excise duty rates of 4% or 8% ad valorem for specific goods listed under the First Schedule to the Central Excise Tariff Act, 1985. These rates apply to various goods, including candles, tableware, imitation jewelry, and medical equipment, among others. Conditions for availing these rates include non-availment of CENVAT credit on inputs or capital goods used exclusively for manufacturing these goods, and payment of duty in cash or through account current. The notification clarifies the application of exemptions and defines 'retail sale price' for the purpose of these rates. This notification was later rescinded by Notification No. 17/2003-CE.
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