The excise duty on a certain items has been reduced to ₹ 760 from ₹ 950 find the reduction per cent in the excise duty on that items

Answer

To find the reduction percentage in the excise duty, we will follow these steps:

### Step 1: Calculate the reduction in excise duty
The original excise duty is ₹950, and the new excise duty is ₹760.

To find the reduction, we subtract the new duty from the original duty:
\[ \text{Reduction} = \text{Original Duty} - \text{New Duty} = 950 - 760 = 190 \]

### Step 2: Calculate the reduction percentage
The reduction percentage can be calculated using the formula:
\[ \text{Reduction Percentage} = \left( \frac{\text{Reduction}}{\text{Original Duty}} \right) \times 100 \]
Substituting the values we have:
\[ \text{Reduction Percentage} = \left( \frac{190}{950} \right) \times 100 \]

### Step 3: Simplify the fraction
Now we simplify \(\frac{190}{950}\):
\[ \frac{190}{950} = \frac{19}{95} \quad \text{(dividing both numerator and denominator by 10)} \]

### Step 4: Calculate the decimal value
Calculating \(\frac{19}{95}\):
\[ \frac{19}{95} = 0.2 \]

### Step 5: Convert to percentage
Now, we multiply by 100 to convert it to a percentage:
\[ 0.2 \times 100 = 20\% \]

### Final Answer
The reduction percentage in the excise duty is **20%**.

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