https://www.taxtmi.com/forum/issue?id=107768 The document explains that the chapter-level tariff sets a baseline duty for headings 84 and 85, but a separate exemption notification lowers the effective duty for items listed under chapter heading 8413, thereby applying the reduced effective rate to its subheadings. Chapter 72 is subject to its own prescribed tariff. The correct application requires treating the chapter tariff as the default and applying any specific exemption notification that explicitly covers the subheading to determine the effective duty payable. en-us Thu, 25 Dec 2014 17:40:41 +0530 Thu, 23 Jan 2025 15:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107768 The document explains that the chapter-level tariff sets a baseline duty for headings 84 and 85, but a separate exemption notification lowers the effective duty for items listed under chapter heading 8413, thereby applying the reduced effective rate to its subheadings. Chapter 72 is subject to its own prescribed tariff. The correct application requires treating the chapter tariff as the default and applying any specific exemption notification that explicitly covers the subheading to determine the effective duty payable. Discussion-Forum Central Excise Thu, 25 Dec 2014 17:40:41 +0530 https://www.taxtmi.com/forum/issue?id=107768