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    <title>Effective rates of excise duty on certain goods falling within Chapter 21</title>
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    <description>The notification prescribes effective excise rates for goods under Chapter 21 and exempts from duty that portion exceeding the amount calculated at the prescribed rates. A Table enumerates sub heading specific treatment, including nil rates for many entries, specified ad valorem duty for certain preparations and specified specific duties for designated products. The notification defines &quot;ice cream&quot; for its purposes and states that &quot;value&quot; is to be determined under section 4 of the Central Excises and Salt Act, 1944.</description>
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