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of <h1>Central Government Notification Updates Excise Act Interest Rates: 15% in 2002, Reduced to 13% in 2003</h1> The notification dated 13th May 2002, issued by the Central Government under the Central Excise Act, 1944, supersedes the previous notification No. 40/2000-CE(N.T.) dated 12th May 2000. It sets the interest rate at fifteen percent per annum for purposes related to section 11AB of the Act. This notification was later superseded by Notification No. 66/2003-CE(N.T.) dated 12th September 2003, which reduced the interest rate on delayed payment of duty to thirteen percent per annum.
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