Additional Duty of Excise prescribed for specified tariff items, allocating unit-based rates under the Tenth Schedule. The schedule prescribes Additional Duty of Excise by mapping specific tariff items to units of measure and corresponding rates, applying the interpretative rules and notes of the First Schedule to the Central Excise Tariff Act. It lists unit-based rates for sugar, tyre cord, coated and flocked textiles, and an extensive range of woven, knitted and related textile headings-many set at an additional duty of 8% per square metre or per kilogram-while indicating Nil or omitted designations where applicable.
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Provisions expressly mentioned in the judgment/order text.
Additional Duty of Excise prescribed for specified tariff items, allocating unit-based rates under the Tenth Schedule.
The schedule prescribes Additional Duty of Excise by mapping specific tariff items to units of measure and corresponding rates, applying the interpretative rules and notes of the First Schedule to the Central Excise Tariff Act. It lists unit-based rates for sugar, tyre cord, coated and flocked textiles, and an extensive range of woven, knitted and related textile headings-many set at an additional duty of 8% per square metre or per kilogram-while indicating Nil or omitted designations where applicable.
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