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    <title>Exemption from whole of excise duty on automatic smoothing iron, water boilers, etc.</title>
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    <description>The amendment replaces S. No. 5 in the prior notification to classify specified domestic electrical appliances as a category subject to Twenty per cent ad valorem excise duty, designates other domestic electrical appliances as Nil rated, and applies Twenty per cent ad valorem duty to goods other than domestic electrical appliances and to parts, pursuant to sub rule (1) of rule 8 of the Central Excise Rules, 1944.</description>
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      <description>The amendment replaces S. No. 5 in the prior notification to classify specified domestic electrical appliances as a category subject to Twenty per cent ad valorem excise duty, designates other domestic electrical appliances as Nil rated, and applies Twenty per cent ad valorem duty to goods other than domestic electrical appliances and to parts, pursuant to sub rule (1) of rule 8 of the Central Excise Rules, 1944.</description>
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