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    <title>Effective Rate of Special Excise Duty for Excisable Goods</title>
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    <description>The Central Government, exercising statutory authority under the Central Excises and Salt Act and the Finance Act, exempts goods under the Central Excise Tariff Schedule from any portion of the special duty that exceeds the prescribed rate, thereby capping additional duty on those excisable goods; the notification supersedes an earlier notification but preserves any existing exemptions granted by other notifications for the same goods.</description>
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      <description>The Central Government, exercising statutory authority under the Central Excises and Salt Act and the Finance Act, exempts goods under the Central Excise Tariff Schedule from any portion of the special duty that exceeds the prescribed rate, thereby capping additional duty on those excisable goods; the notification supersedes an earlier notification but preserves any existing exemptions granted by other notifications for the same goods.</description>
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