Excise Duty Amendments: 14% on Hybrid Vehicles, 8% on MP3 Players, Exemptions for Software and Electric Cars

The notification amends the Central Excise Notification No. 6/2006, changing the effective rates of duty on various goods. Key amendments include the substitution of a 14% duty rate for certain items, the introduction of new entries such as water filtration equipment at 8%, composting machines at nil, and MP3/MP4 players at 8%. Customized software is exempted, while packaged software is taxed at 12%. New entries include wireless data modem cards at nil and hybrid motor vehicles at 14%. Additional goods for battery-powered car manufacturing are also exempted, and refrigeration equipment is added to the annexure list.

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