Excise return frequency & rate

1) assesee who have availed any value based exemption - Quarterly .others - monthly 

2) rate is normally 12 % BED, 2% ED 1% S&HSED total 12.36%, in some cases its lesser depending on tariff notifications, and certain conditions. 

Originally posted by : U S Sharma
	1) assesee who have availed any value based exemption - Quarterly .others - monthly  2) rate is normally 12 % BED, 2% ED 1% S&HSED total 12.36%, in some cases its lesser depending on tariff notifications, and certain conditions.

Thanks!

1) Which assessees can avail this value based exemption?

2) So does this mean 12.36% is the maximum rate of excise? Or can there also be a rate greater than 12.36%?

SSI exemption is value based ( notification no 8/2003)

certain goods are higher than 12.36% such as tobacco products chap 24( cigarates) and cars chap 87 (passanger cars)

Thousand of products are there, and hundreds of notifications regarding rate, 

pur exact detail read central excise tariff.