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    <title>Prescribing effective rate of basic excise duty of 10% ad valorem for ice cream and also exempting unbranded pan masala not put up in one unit container. This notification also consolidates certain existing exemptions in respect of goods falling under Chapter 21</title>
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    <description>Notification under section 5A exempts specified Chapter 21 goods from excise duty to the extent that duty exceeds prescribed effective rates, consolidating existing exemptions. The Table fixes nil effective rates for most listed sub headings, while prescribing an effective ad valorem rate for ice cream; the notification defines &quot;ice cream&quot; to include kulfi and preparations using milk, cream or other milk products.</description>
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    <pubDate>Tue, 20 Mar 1990 00:00:00 +0530</pubDate>
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      <title>Prescribing effective rate of basic excise duty of 10% ad valorem for ice cream and also exempting unbranded pan masala not put up in one unit container. This notification also consolidates certain existing exemptions in respect of goods falling under Chapter 21</title>
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      <description>Notification under section 5A exempts specified Chapter 21 goods from excise duty to the extent that duty exceeds prescribed effective rates, consolidating existing exemptions. The Table fixes nil effective rates for most listed sub headings, while prescribing an effective ad valorem rate for ice cream; the notification defines &quot;ice cream&quot; to include kulfi and preparations using milk, cream or other milk products.</description>
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