Effective rate of duty on soap - 39/87 - Central Excise - Tariff

Effective rate of duty on soap Notification No. 39/87-C.E. Dated 1-3-1987 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts soap of the description specified in column (2) of the Table hereto annexed and falling under sub-heading No. 3401.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table. TABLE S. No. Description of goods Rate (1) (2) (3) 01. Soap of value not exceeding Rs. 12,000/- per tonne. 5% ad valorem 02. Soap of value, exceeding Rs. 12,000/- per tonne, but not exceeding Rs. 25000/- per tonne. 15% ad valorem . Explanation : For the purposes of this notification, the expression "value" means the value as determined in accordance with the provisions of section 4 of the Central Excises and Salt Act, 1944 (1 of 1944).