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    <title>Effective rate of duty for goods falling under sub-heading 2001.10</title>
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    <description>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.</description>
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      <description>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.</description>
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