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    <title>Payment of 1% or 2% Central Excise duty instead of 12%</title>
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    <description>Reduced central excise duty applies to specified excisable goods where the taxpayer elects not to avail Cenvat credit; the notification limits duty to a lower fixed rate and exempts payment of duty in excess of that rate for listed goods, subject to the non aviability condition and the notification&#039;s terms.</description>
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      <description>Reduced central excise duty applies to specified excisable goods where the taxpayer elects not to avail Cenvat credit; the notification limits duty to a lower fixed rate and exempts payment of duty in excess of that rate for listed goods, subject to the non aviability condition and the notification&#039;s terms.</description>
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