.elementor-3548 .elementor-element.elementor-element-c98b169:not(.elementor-motion-effects-element-type-background), .elementor-3548 .elementor-element.elementor-element-c98b169 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://www.emtaxagency.com/wp-content/uploads/2024/08/Excise-Tax-Advisory.jpg");background-position:center center;background-repeat:no-repeat;background-size:cover;}.elementor-3548 .elementor-element.elementor-element-c98b169 > .elementor-background-overlay{background-color:var( --e-global-color-c4c64a8 );opacity:0.5;transition:background 0.3s, border-radius 0.3s, opacity 0.3s;}.elementor-3548 .elementor-element.elementor-element-c98b169 > .elementor-container{min-height:500px;}.elementor-3548 .elementor-element.elementor-element-c98b169{transition:background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s;}.elementor-3548 .elementor-element.elementor-element-feea29c:not(.elementor-motion-effects-element-type-background), .elementor-3548 .elementor-element.elementor-element-feea29c > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-26e5229 );}.elementor-3548 .elementor-element.elementor-element-feea29c{transition:background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s;margin-top:0px;margin-bottom:0px;padding:50px 0px 0px 0px;}.elementor-3548 .elementor-element.elementor-element-feea29c > .elementor-background-overlay{transition:background 0.3s, border-radius 0.3s, opacity 0.3s;}.elementor-3548 .elementor-element.elementor-element-f0f54d9{margin-top:50px;margin-bottom:50px;}.elementor-widget-image .widget-image-caption{color:var( --e-global-color-text );}.elementor-3548 .elementor-element.elementor-element-321256f img{width:98%;height:210px;}.elementor-bc-flex-widget .elementor-3548 .elementor-element.elementor-element-d0dd002.elementor-column .elementor-widget-wrap{align-items:center;}.elementor-3548 .elementor-element.elementor-element-d0dd002.elementor-column.elementor-element[data-element_type="column"] > .elementor-widget-wrap.elementor-element-populated{align-content:center;align-items:center;}.elementor-widget-heading .elementor-heading-title{color:var( --e-global-color-primary );}.elementor-3548 .elementor-element.elementor-element-98feb51{text-align:start;}.elementor-3548 .elementor-element.elementor-element-98feb51 .elementor-heading-title{color:var( --e-global-color-f1d3c39 );}.elementor-widget-text-editor{color:var( --e-global-color-text );}.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:var( --e-global-color-primary );}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap, .elementor-widget-text-editor.elementor-drop-cap-view-default .elementor-drop-cap{color:var( --e-global-color-primary );border-color:var( --e-global-color-primary );}.elementor-3548 .elementor-element.elementor-element-eea2201{text-align:justify;}.elementor-3548 .elementor-element.elementor-element-a765ea3{margin-top:0px;margin-bottom:0px;padding:50px 0px 0px 0px;}.elementor-3548 .elementor-element.elementor-element-bf6354e{text-align:center;}.elementor-3548 .elementor-element.elementor-element-bf6354e .elementor-heading-title{color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-683418d{margin-top:50px;margin-bottom:50px;}.elementor-3548 .elementor-element.elementor-element-0a3106d > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:5px 5px 5px 5px;--e-column-margin-right:5px;--e-column-margin-left:5px;}.elementor-3548 .elementor-element.elementor-element-0a3106d > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-0a3106d > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-0a3106d > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-8bbf618{text-align:center;}.elementor-3548 .elementor-element.elementor-element-8bbf618 .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-5ce46b8{text-align:center;}.elementor-3548 .elementor-element.elementor-element-b972247 > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:5px 5px 5px 5px;--e-column-margin-right:5px;--e-column-margin-left:5px;}.elementor-3548 .elementor-element.elementor-element-b972247 > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-b972247 > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-b972247 > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-5df65d5{text-align:center;}.elementor-3548 .elementor-element.elementor-element-5df65d5 .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-b123b3a{text-align:center;}.elementor-3548 .elementor-element.elementor-element-521fc34 > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:5px 5px 5px 5px;--e-column-margin-right:5px;--e-column-margin-left:5px;}.elementor-3548 .elementor-element.elementor-element-521fc34 > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-521fc34 > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-521fc34 > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-aaaae9d{text-align:center;}.elementor-3548 .elementor-element.elementor-element-aaaae9d .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-0103422{text-align:center;}.elementor-3548 .elementor-element.elementor-element-cdc6821 > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:5px 5px 5px 5px;--e-column-margin-right:5px;--e-column-margin-left:5px;}.elementor-3548 .elementor-element.elementor-element-cdc6821 > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-cdc6821 > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-cdc6821 > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-0d8c5bb{text-align:center;}.elementor-3548 .elementor-element.elementor-element-0d8c5bb .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-fb0987e{text-align:center;}.elementor-3548 .elementor-element.elementor-element-dba2944 > .elementor-container{max-width:1600px;}.elementor-3548 .elementor-element.elementor-element-dba2944{margin-top:0px;margin-bottom:0px;padding:50px 0px 0px 0px;}.elementor-3548 .elementor-element.elementor-element-522dcad{text-align:center;}.elementor-3548 .elementor-element.elementor-element-522dcad .elementor-heading-title{color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-7123dd5{margin-top:30px;margin-bottom:30px;}.elementor-3548 .elementor-element.elementor-element-1e65579 > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:5px 5px 5px 5px;--e-column-margin-right:5px;--e-column-margin-left:5px;}.elementor-3548 .elementor-element.elementor-element-1e65579 > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-1e65579 > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-1e65579 > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-e8567df img{height:200px;}.elementor-3548 .elementor-element.elementor-element-5743417{text-align:center;}.elementor-3548 .elementor-element.elementor-element-5743417 .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-d73e6b3{text-align:center;}.elementor-3548 .elementor-element.elementor-element-ac02205 > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:5px 5px 5px 5px;--e-column-margin-right:5px;--e-column-margin-left:5px;}.elementor-3548 .elementor-element.elementor-element-ac02205 > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-ac02205 > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-ac02205 > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-25a3753 img{height:200px;}.elementor-3548 .elementor-element.elementor-element-880cd5e{text-align:center;}.elementor-3548 .elementor-element.elementor-element-880cd5e .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-5e1a32f{text-align:center;}.elementor-3548 .elementor-element.elementor-element-0335ffa > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:5px 5px 5px 5px;--e-column-margin-right:5px;--e-column-margin-left:5px;}.elementor-3548 .elementor-element.elementor-element-0335ffa > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-0335ffa > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-0335ffa > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-8a4e2b9 img{height:200px;}.elementor-3548 .elementor-element.elementor-element-0cdc88a{text-align:center;}.elementor-3548 .elementor-element.elementor-element-0cdc88a .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-5810c6a{text-align:center;}.elementor-3548 .elementor-element.elementor-element-9159ff2{margin-top:30px;margin-bottom:30px;}.elementor-3548 .elementor-element.elementor-element-70020a5 > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:5px 5px 5px 5px;--e-column-margin-right:5px;--e-column-margin-left:5px;}.elementor-3548 .elementor-element.elementor-element-70020a5 > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-70020a5 > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-70020a5 > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-239c018 img{height:200px;}.elementor-3548 .elementor-element.elementor-element-2dae4ef{text-align:center;}.elementor-3548 .elementor-element.elementor-element-2dae4ef .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-f07533f{text-align:center;}.elementor-3548 .elementor-element.elementor-element-9cfc568 > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:5px 5px 5px 5px;--e-column-margin-right:5px;--e-column-margin-left:5px;}.elementor-3548 .elementor-element.elementor-element-9cfc568 > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-9cfc568 > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-9cfc568 > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-42d7605 img{height:200px;}.elementor-3548 .elementor-element.elementor-element-4201353{text-align:center;}.elementor-3548 .elementor-element.elementor-element-4201353 .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-e5976bc{text-align:center;}.elementor-3548 .elementor-element.elementor-element-fd2c875{margin-top:30px;margin-bottom:30px;}.elementor-3548 .elementor-element.elementor-element-1382741{text-align:center;}.elementor-3548 .elementor-element.elementor-element-1382741 .elementor-heading-title{color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-9517284 > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:10px 10px 10px 10px;--e-column-margin-right:10px;--e-column-margin-left:10px;}.elementor-3548 .elementor-element.elementor-element-9517284 > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-9517284 > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-9517284 > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-b3871a0 img{width:100%;height:181px;}.elementor-3548 .elementor-element.elementor-element-32d071c{text-align:center;}.elementor-3548 .elementor-element.elementor-element-32d071c .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-e31d909{text-align:justify;}.elementor-3548 .elementor-element.elementor-element-5795017 > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:10px 10px 10px 10px;--e-column-margin-right:10px;--e-column-margin-left:10px;}.elementor-3548 .elementor-element.elementor-element-5795017 > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-5795017 > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-5795017 > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-7ab8afa img{width:100%;height:181px;}.elementor-3548 .elementor-element.elementor-element-768982b{text-align:center;}.elementor-3548 .elementor-element.elementor-element-768982b .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-9dabe72{text-align:justify;}.elementor-3548 .elementor-element.elementor-element-e324a6f > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:10px 10px 10px 10px;--e-column-margin-right:10px;--e-column-margin-left:10px;}.elementor-3548 .elementor-element.elementor-element-e324a6f > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-e324a6f > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-e324a6f > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-6f4e70f img{width:100%;height:181px;}.elementor-3548 .elementor-element.elementor-element-c438a89{text-align:center;}.elementor-3548 .elementor-element.elementor-element-c438a89 .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-32dd453{text-align:justify;}.elementor-3548 .elementor-element.elementor-element-d9f8834{margin-top:30px;margin-bottom:30px;}.elementor-3548 .elementor-element.elementor-element-4fa98db > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:10px 10px 10px 10px;--e-column-margin-right:10px;--e-column-margin-left:10px;}.elementor-3548 .elementor-element.elementor-element-4fa98db > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-4fa98db > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-4fa98db > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-0629792 img{width:100%;height:181px;}.elementor-3548 .elementor-element.elementor-element-95736bb{text-align:center;}.elementor-3548 .elementor-element.elementor-element-95736bb .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-0dcb353{text-align:justify;}.elementor-3548 .elementor-element.elementor-element-3689575 > .elementor-element-populated{border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-f1d3c39 );box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);margin:10px 10px 10px 10px;--e-column-margin-right:10px;--e-column-margin-left:10px;}.elementor-3548 .elementor-element.elementor-element-3689575 > .elementor-element-populated, .elementor-3548 .elementor-element.elementor-element-3689575 > .elementor-element-populated > .elementor-background-overlay, .elementor-3548 .elementor-element.elementor-element-3689575 > .elementor-background-slideshow{border-radius:5px 5px 5px 5px;}.elementor-3548 .elementor-element.elementor-element-c61a0df img{width:100%;height:181px;}.elementor-3548 .elementor-element.elementor-element-40b2636{text-align:center;}.elementor-3548 .elementor-element.elementor-element-40b2636 .elementor-heading-title{font-size:20px;color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-423f258{text-align:justify;}.elementor-3548 .elementor-element.elementor-element-dd8fbdf:not(.elementor-motion-effects-element-type-background), .elementor-3548 .elementor-element.elementor-element-dd8fbdf > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-26e5229 );}.elementor-3548 .elementor-element.elementor-element-dd8fbdf{transition:background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s;}.elementor-3548 .elementor-element.elementor-element-dd8fbdf > .elementor-background-overlay{transition:background 0.3s, border-radius 0.3s, opacity 0.3s;}.elementor-3548 .elementor-element.elementor-element-484bfc0{text-align:center;}.elementor-3548 .elementor-element.elementor-element-484bfc0 .elementor-heading-title{color:var( --e-global-color-f1d3c39 );}.elementor-3548 .elementor-element.elementor-element-5709c3d{text-align:center;}@media(min-width:768px){.elementor-3548 .elementor-element.elementor-element-b338e45{width:16.518%;}.elementor-3548 .elementor-element.elementor-element-4fa98db{width:33.482%;}.elementor-3548 .elementor-element.elementor-element-3689575{width:34.196%;}.elementor-3548 .elementor-element.elementor-element-8901c1a{width:15.782%;}}