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Effective rates of basic duty on goods falling under Chapter 9
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Customs duty cap on specified Chapter Nine imports limits excess duty to stated standard or preferential rates.
Notification limits customs duty on specified Chapter 9 imports by exempting any duty in excess of prescribed effective rates. Where the standard rate applies, excess is capped at the listed standard effective rate; where a preferential rate applies, excess is capped at the listed preferential effective rate. The Table provides the sub headings and corresponding effective rates to be applied in place of the higher First Schedule liabilities.
Exemption from excise duty on certain goods falling under Chapter 27
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Excise duty exemption on specified petrochemical inputs when used in manufacture of listed chemical, plastic and rubber products.
Exempts specified petroleum and petrochemical derived inputs from the whole of excise duty when used in the manufacture of enumerated downstream chemical, plastic and rubber products, subject to the procedural requirement that any use outside the factory of manufacture comply with the use outside factory procedure.
Basic excise duty on kerosene used in the manufacture of alkylbenzene or heavy alkylate on a net consumption basis
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Exemption of kerosene duty on net consumption basis for manufacture of linear alkyl benzene and heavy alkylate.
Exemption applies to kerosene used in manufacture of linear alkyl benzene or heavy alkylate to the extent that duty exceeds the duty on kerosene net consumed, where net consumption equals kerosene received by the factory minus the mineral oil generated in manufacture and returned by the factory to a declared refinery under the central excise rules.
Effective rates of basic duty on goods falling under Chapter 8
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Effective customs duty rates set to lower standard and preferential ceilings for imported Chapter eight agricultural goods.
The notification exempts from customs duty that portion of the First Schedule duty on goods under Chapter Eight which exceeds the amounts calculated at specified effective rates, providing separate ceilings where the standard rate or a preferential rate is leviable. The Table lists sub headings and descriptions with corresponding standard and preferential effective rates, including ad valorem ceilings, nil entries, and specified per kilogram rates for particular commodities or varieties.
Effective rates of basic duty on goods falling under Chapter 7
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Customs duty cap on specified chapter imports limits payable basic duty to a prescribed ad valorem rate.
The Central Government exempts goods within specified Chapter 7 tariff sub headings from that portion of basic customs duty which exceeds the amount calculated at the prescribed ad valorem rate, applying this ceiling at importation to all goods falling under each listed sub heading and preserving tariff classification under the First Schedule.
Exemption from excise duty on goods other than blended or compounded lubricating oils falling under Chapter 27 and captively consumed in the factory
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Excise duty exemption for certain Chapter 27 goods used in-factory or flared, with internal combustion engine fuel excluded.
Exemption from excise duty applies to goods under Chapter 27 (excluding blended or compounded lubricating oils and greases) produced in a factory and either utilised in that factory for manufacture or used as fuel for such manufacture, excluding fuel used in any internal combustion engine; the exemption also covers goods allowed to escape to the atmosphere by flare systems or otherwise.
Concessional rates of duty on naphtha used in the manufacture of specified chemicals
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Concessional duty on naphtha for manufacture of specified chemicals limited to duty above prescribed base rate, with procedural conditions.
The notification exempts raw naphtha (sub-heading 2710.14) used in the manufacture of a specified table of chemicals from excise duty to the extent the duty exceeds an amount calculated at a prescribed base rate per kilolitre, subject to Chapter X procedural compliance when use occurs off-site; consumption is computed by deducting naphtha returned to a declared refinery from quantities received by the manufacturing factory, and incidental or involuntary by products do not negate the exemption.
Exemption to certain specified goods falling under Chapter 27
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Excise exemption limits duty on specified tariff-chapter goods, reducing liability to prescribed rates for listed subheadings.
The notification exempts specified Chapter 27 goods from excise duty in excess of the rates prescribed by subheading: two listed subheadings are subject to nil rate for all goods, and a specified petroleum-derivative subheading is subject to an ad valorem rate capped at fifteen percent, thereby limiting leviable duty to the Table rates.
Concessional rate of duty on rough granite blocks and slabs
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Concessional duty on rough granite blocks caps excise liability by limiting dues to a specified ad valorem amount.
Rough granite blocks and slabs classified under the relevant tariff heading are exempted from so much of the excise duty as exceeds the amount calculated at a specified concessional ad valorem rate, thereby capping the excise liability on those goods.
Effective rate of duty on marble tiles
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Excise duty exemption on marble tiles limits payable duty to a specified per square metre rate, reducing excess duty.
The Central Government, under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, exempts marble tiles under sub heading No. 2504.31 from excise duty to the extent that such duty exceeds the amount calculated at the rate of Rs. 10.50 per square metre, thereby fixing an effective per unit rate for duty liability.
Concessional rate of duty for cement manufactured using vertical shaft kiln
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Concessional excise duty for vertical shaft kiln cement limits excess duty for small-capacity manufacturers, subject to alternative exemption.
Cement produced in vertical shaft kilns and certified by the State Director of Industries as within the prescribed licensed capacity is exempt from excise duty to the extent that duty exceeds a fixed per-tonne rate; the concession is subject to the capacity certification and is not available where an alternative excise exemption is availed.
Effective rates of basic excise duty on cigarettes
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Excise duty on cigarettes updated: new length based per thousand duty schedule and proviso ratio revised, effective immediately.
The Central Government amends an earlier excise notification under section 5A(1) by substituting the proviso's "ratio of 2:1" with a "ratio of 65:35" and replacing the tariff Table with a new schedule prescribing specified basic excise duty rates per one thousand cigarettes. The new schedule distinguishes non filter and filter cigarettes and sets separate per thousand duty rates by defined length bands, applying to cigarettes packed in approved packages.
Exemption to goods falling under sub-heading 2301.00
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Excise exemption for goods under specified sub-heading removes excise duty liability by formal notification in public interest.
Exemption exempts all goods classifiable under sub-heading No. 2301.00 of the Central Excise Tariff Schedule from the whole of the duty of excise leviable on them, effected by notification under the delegated power in section 5A of the Central Excises and Salt Act on grounds of public interest.
Exemption to ice falling under sub-heading 2201.90 and soya milk falling under sub-heading 2202.90
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Excise duty exemption for ice and soya milk: notification removes duty on specified tariff subheadings.
The Government, satisfied on public interest grounds, exempts the goods listed in the Table from the whole of the duty of excise leviable under the Tariff: ice under sub heading 2201.90 and soya milk under sub heading 2202.90, with an additional entry covering goods under sub heading 2204.00, effected by a Central Excise notification.
Exemption to certain specified goods falling under Chapter 2
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Excise duty exemption: specified food and snack preparations relieved of central excise liability under tariff subheadings.
The notification, issued under section 5A of the Central Excises and Salt Act, 1944, exempts goods specified by tariff sub heading in the Table from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985, listing items such as roasted chicory, chutney, soya textured protein and various prepared mixes and namkeens.
Effective rate of duty for goods falling under sub-heading 2001.10
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Excise exemption cap limits excise liability for specified tariff goods to a fixed ad valorem rate under notification.
The Central Government, under statutory power to grant exemptions in the public interest, exempts all goods under sub heading 2001.10 from so much of the leviable excise duty as exceeds the amount calculated at the 5% ad valorem rate, thereby capping excise liability for those tariff items via a formal notification.
Effective rate of duty on preparations of tapioca and sago falling under sub-heading 1903.10
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Excise exemption caps duty on tapioca and sago preparations to an effective ad valorem rate under statutory notification.
The Central Government, under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, by Notification No. 17/89 C.E. dated 1 3 1989, exempts goods under sub heading No. 1903.10 of the Central Excise Tariff from so much of the duty of excise as is in excess of the amount calculated at the rate of 10% ad valorem, thereby fixing the effective rate of duty on preparations of tapioca and sago at that ad valorem level.
Effective rate of duty on cocoa butter and certain food preparations containing cocoa falling under Chapter 18
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Effective Excise Rate limits duty on cocoa butter and cocoa food preparations to the notified ad valorem rate, capping excess.
Notification limits excise duty on goods under sub-headings 1801.00 and 1804.00 by exempting the portion of duty in excess of the amount calculated at the specified ad valorem rate, pursuant to powers under section 5A of the Central Excises and Salt Act, 1944; the annexed Table records the relevant sub-headings and the operative ad valorem rate applicable to all goods under those entries.
Exemption to castor, icing, demarara and candy sugar made from duty-paid sugar
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Excise exemption for specified sugars made from duty-paid sugar, subject to storage, accounting and refund restrictions.
The notification exempts Castor, Icing, Demarara and Candy sugar from excise duty when manufactured from sugar on which excise duty has been paid, subject to conditions: no refund for such sugar returned after removal, maintenance of separate prescribed accounts, and separate storage of sugar used in the manufacture.
Effective rates of excise duties on sugar, molasses and sugar confectionary
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Effective excise rates on sugar and related products set by notification, capping duty above specified rates.
Notification caps excise liability for goods under specified tariff sub-headings by exempting that portion of duty in excess of amounts calculated at the stated effective rates. A table lists each covered sub-heading with its corresponding effective rate-including unit-based rates for certain sugar and molasses entries and an ad valorem rate for a confectionery entry-so that levy is limited to the specified rate for each listed good.

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