Specified goods [Chapter 85] - 160/86 - Central Excise - Tariff

S. No.

Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985

Description of goods

Rate

(1)

(2)

(3)

(4)

1.

85.01

(i)

Three-phase motors for rated output exceeding 7.5 KW continuous rating or in the case of short or intermittent rated motors, its equivalent continuous rating

Fifteen per cent ad valorem

(ii)

Motors which operate on direct current with rated output exceeding 7.5 KW

Fifteen per cent ad valorem

(iii)

Electric motors specially designed for use in gramophones or record players or record playing or record changer decks.

Nil

(iv)

Generators (excluding generating sets)

Fifteen per cent ad valorem

2.

85.04

Goods other than the following, namely :—

Fifteen per cent ad valorem

(i)

Transformers

(ii)

Chokes for flourescent tubes

3.

85.05

Permanent magnets other than the following, namely :-

Nil

Cast alloy permanent magnets (the alloy used in the manufacture of which contains among other nickel or cobalt, or both)

4.

85.07

Parts of electric accumulators other than containers, covers and plates.

Fifteen per cent ad valorem

5.

84.50, 85.09, 8510 or 85.16

(a)

Domestic electrical appliances, the following, namely:—

Twenty per cent ad valorem

(i)

Vacuum cleaners;

(ii)

Floor polishers;

(iii)

Grinders and mixers;

(iv)

Juice extractors;

(v)

Cream whippers and egg beaters;

(vi)

Clothes washing machines;

(vii)

Automatic smoothing irons fitted with device for automatic regulation of temperature;

(viii)

Geysers and water heaters, all types, but excluding immersion heaters;

(ix)

Water boilers;

(x)

Shavers;

(xi)

Hair dryers, hair curlers, permanent waving apparatus and curling tong heaters;

(xii)

Kettles, sauce pans, steamers, coffee makers (including percolators of the domestic type), cookers, egg boilers, frying pans;

(xiii)

Toasters;

(xiv)

Hot plates, cooking ranges, grillers, boiling plates, plate warmers, food warming trays, food warming trollies, hot food cabinets;

(xv)

Coffee roasting appliances;

(xvi)

Room heaters fitted with air circulation device;

(xvii)

Ice cream churners;

(xviii)

Domestic ovens of all types;

(xix)

Rectangular Beverage Jug (hot).

(b)

Other domestic electrical appliances.

Nil

(c)

Goods other than domestic electrical appliances.

Twenty per cent ad valorem

(d)

Parts

Twenty per cent ad valorem

6.

85.18

All goods

Twenty per cent ad valorem

7.

85.22

Goods other than parts and accessories of gramophones, record players, record playing decks or record changer decks.

Fifteen per cent ad valorem

8.

85.24

(i)

Gramophone records commonly known as "L.P." or long playing records and "E.P." or extended playing records.

Fifteen per cent ad valorem

(ii)

Sound recorded magnetic tapes of width not exceeding 6.5 millimetres, whether in spools or in reels or in any other form or packing, but excluding sound recorded cassette tapes.

Twenty five per cent ad valorem

(iii)

Television image and sound recorded media such as video tapes and video discs.

Twenty five per cent ad valorem

9.

85.25

Goods other than television cameras

Fifteen per cent ad valorem

10.

85.28

(i)

Television sets in combination with video recording or reproducing apparatus.

Twenty five per cent ad valorem

(ii)

Video monitors and Video projectors

Twenty five per cent ad valorem

11.

85.33

Goods other than motors starters

Fifteen per cent ad valorem

12.

85.35

All goods

Fifteen per cent ad valorem

13.

8536.90

All goods other than the following, namely :—

Fifteen per cent ad valorem

(i)

switches, plugs, sockets, all kinds (including lamp holders); and starters for flourescent tubes.

(ii)

motor starters.