Exemption and effective rates of basic excise duty for goods of Chapters 28, 38, 48.18, 54.01, 55.08, 5601.10, 66.01, 69, 85.36, 89.01, 89.02, 89.04 to 89.06 - Amendment to Notification No. 4/97-C.E. - 25/97 - Central Excise - Tariff

Exemption and effective rates of basic excise duty for goods of Chapters 28, 38, 48.18, 54.01, 55.08, 5601.10, 66.01, 69, 85.36, 89.01, 89.02, 89.04 to 89.06 - Amendment to Notification No. 4/97-C.E.

Notification No. 25/97-C.E.

Dated 7-5-1997

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/97-Central Excise, dated the 1st March, 1997, namely :-

In the said Notification, -

(1) in the Table, -

(i) after S. No. 33 and entries relating thereto, the following shall be inserted, namely, -

(1)	(2)	(3)	(4)	(5)
"33A.	28 or 38	Silicon, in all forms	8%	-";

(ii) against S. No. 50, in column (4), for the figures "2.40", "3.00" and "18.00", the figures "2.16", "2.70" and "16.20" respectively, shall be substituted;

(iii) against S. No 62, in column (4), for the entry, the entry "15%" shall be substituted;

(iv) after S. No. 67 and entries relating thereto, the following shall be inserted, namely, -

(1)	(2)	(3)	(4)	(5)
"67A.	48.18	Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles	8%	-";

(v) after S. No. 93 and entries relating thereto, the following shall be inserted, namely, -

(1)	(2)	(3)	(4)	(5)
"93A.	54.01 or
55.08	Sewing thread	15%	-";

(vi) after S. No. 130 and entries relating thereto, the following shall be inserted, namely, -

(1)	(2)	(3)	(4)	(5)
"130A.	5601.10	Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding	8%	-";

(vii) after S. No. 153 and entries relating thereto, the following shall be inserted, namely, -

(1)	(2)	(3)	(4)	(5)
"153A.	66.01	Umbrellas, sun umbrellas and parts thereof	Nil	-";

(viii) after S. No. 159 and entries relating thereto, the following shall be inserted, namely, -

(1)	(2)	(3)	(4)	(5)
"159A.	69	Roofing tiles	Nil	-";
		Explanation. - For the purposes of the exemption, `roofing tiles' include tiles used for roofing such as ridge tiles ventilator tiles, smoke tiles, valley tiles, sky-light tiles and ceiling tiles.

(ix) against S. No. 180, in column (3), for the entry, the entry "Aluminium circles" shall be substituted;

(x) after S. No. 192 and entries relating thereto, the following shall be inserted, namely, -

(1)	(2)	(3)	(4)	(5)
"192A.	85.36	Switches, plugs, sockets, fuses, lamp holders and ceiling roses	13%	32A";

(xi) after S. No. 213 and entries relating thereto, the following shall be inserted, namely, -

(1)	(2)	(3)	(4)	(5)
"213A.	89.01, 89.02, 89.04, 89.05 or 89.06	All goods	Nil	-";

(2) in the Annexure, -

(i) in the entry against Condition No. 14, for the figures and word "10,000 tonnes", the figures and word "15,000 tonnes" shall be substituted;

(ii) after Condition No. 32 and entries relating thereto, the following shall be inserted, namely, -

Condition No.	Conditions
"32A.	If, -
	(a) the goods are manufactured by using fully hand operated presses for moulding operations;
	(b) no power is used for any operation after moulding in relation to the said goods except for their buffing (i.e. polishing) or for testing;
	(c) the said goods conform to the Indian Standard and bear Standard Mark as defined under the Bureau of Indian Standards Act, 1986 (63 of 1986); and
	(d) the said goods do not bear the brand name or trade name (whether registered or not) of any other person."