Excise duty calculation

chapter 44 see the tariff heading accordingly in the chapter pay duty at 12.36% 12% rate 2% higher education cess and 1% secondary education cess assessable value nothing but the sale price for the item  no abatement 

Rate of excise duty is 12.5%

NoCess

No abatement

Either pay Excise duty on the value charged or treat the total transaction value as Cum-duty price

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