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    <title>Effective rate of duty on two-wheelers</title>
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    <description>The notification caps excise liability on two wheelers by engine capacity bands, exempting from duty any amount in excess of the specified ad valorem rates for each listed category, and implements that cap through statutory exemption power rather than by amending tariff entries.</description>
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      <description>The notification caps excise liability on two wheelers by engine capacity bands, exempting from duty any amount in excess of the specified ad valorem rates for each listed category, and implements that cap through statutory exemption power rather than by amending tariff entries.</description>
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