Effective rates for specified goods of Chapters 11 to 96 - 05/97 - Central Excise - Tariff

Effective rates for specified goods of Chapters 11 to 96

Notification No. 5/97-C.E.

Dated 1-3-1997

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 exempts goods of the description specified in column (3) of the Table hereto annexed (hereinafter referred to as the said Table) and falling within the Chapter, heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter referred to as the said Schedule), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the relevant conditions, as specified in the Annexure to this notification, and referred to in the corresponding entry in column (5) of the said table.

Explanation. - For the purposes of this notification, the rate specified in column (4) is ad valorem rate unless indicated otherwise.

TABLE

S. No.	Chapter or heading No. or sub-heading No.	Description of goods	Rate	Conditions No.
(1)	(2)	(3)	(4)	(5)
1.	1102.00	Malt	8%	—
2.	15.06,15.07,1508.10 or1701.90	All goods	18%	—
3.	1702.19, 1702.21, 1702.29 or1702.30	All goods	8%	—
4.	1704.10	All goods	18%	—
5.	1704.90	All goods	8%	—
6.	18	All goods	18%	—
7.	19.01	All goods	18%	—
8.	19.02	Seviyan (Vermicelli)	Nil	—
9.	19.02	All goods, other than those mentioned against S. No. 8	13%	—
10.	1905.11	All goods	8%	—
11.	2101.10, 2101.20, 2107.00, 2108.20 or2108.99	All goods	18%	—
12.	22.03	All goods	18%	—
13.	22.04	All goods, other than denatured ethyl alcohol of any strength	Nil	—
14.	22.04	Denatured ethyl alcohol of any strength	18%	—
15.	2502.10	All goods	Rs. 200 per tonne	—
16.	2502.29	All goods	Rs. 350 per tonne	—
17.	2502.21, 2502.30, 2502.40, 2502.50 or 2502.90	All goods	25%	—
18.	2504.21	Marble slab,(If a manufacturer clears irregularly shaped marbles, he shall have the option, to discharge the duty on the slabs by treating one cubic metre of marble blocks as equivalent to 30 square metres of marble slabs, the volume of the blocks being determined with reference to the maximum length, width and height of the block)	Rs. 30 per square metre	—
19.	26	All goods	8%	—
20.	27.07	All goods	18%	—
21.	27 or 28	Ammonia, Nitrogen gas, Synthesis gas and oxygen, if used in the manufacture of Heavy Water	Nil	—
22.	28	Sulphur Dioxide and Sulphur Trioxide, consumed within the factory of production in the manufacture of Sulphuric acid	Nil	—
23.	28	Thorium hydroxide	Nil	—
24.	28	Liquid nitrogen intended for use in processing and storage of semen for artificial insemination of cattle	Nil	—
25.	28	Hydrogen and Nitrogen, consumed within the factory of production	Nil	—
26.	28	Distilled or conductivity water, water of similar purity and liquid air (whether or not any fraction has been removed), used within the factory of production of the said goods	Nil	—
27.	28	Potassium metal supplied to heavy water plant	Nil	—
28.	28 or 38	Phosphogypsum	13%	—
29.	28.44, 28.45 or 84.01	Nuclear fuel	Nil	—
30.	2833.10,3808.10 or 3808.20	All goods	8%	—
31.	28 or 38	Silicon in all forms	13%	—
32.	28	All goods	18%	—
33.	29	All goods	18%	—
34.	30	The following goods namely : -	Nil	—
		(a) Oral Rehydration Salts (ORS);
		(b) All goods falling under heading No. 30.04, not bearing a brand name.
		Explanation. - For the purposes of this entry, "Brand name" means a name or registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to the goods falling under the entry for the purpose of indicating or so as to indicate a connection in the course of trade between the goods and some person, having the right either as proprietor or otherwise to use the name or trade mark or any other mark with or without any indication of the identity of that person.
35.	3003.39	All goods	8%	—
36.	31	All goods	18%	—
37.	32.15	Writing ink	Nil	—
38.	32	All goods	18%	—
39.	33	Kumkum (including sticker kumkum), Kajal, Sindur, Alta and Mahavar	Nil	—
40.	3306.10	Tooth powder and tooth paste	8%	—
41.	33.01 to 33.03,3305.10,3305.91, 3306.90, 3307.31 or 3307.49	All goods	18%	—
42.	33.07	Sterile contact lens care solution	25%	—
43.	3304.00, 3305.99, 3307.10, 3307.20, 3307.39, 3307.90	All goods	30%	—
44.	3401.11	All goods	8%	—
45.	34.01	Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the said Commission for the purpose of manufacture of such soaps	Nil	—
46.	3401.19, 3401.20, 3401.30, 3402.90, 3403.90, 34.04, 34.05, 3406.90, 34.07	All goods	18%	—
47.	35	All goods	18%	—
48.	36	All goods, other than those falling under heading No. 36.05	18%	—
49.	3701.10 or 3702.10	All goods	13%
50.	38.05	Turpentine oil, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil	—
51.	38.06	Rosin, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil	—
52.	38	Ready mix concrete	13%	—
53.	38	All goods	18%	—
54.	39	Diagnostic or laboratory reagents on a backing of plastics	18%	—
55.	39.23 or 39.24	Insulated ware	15%	—
		Explanation. - For the purposes of this entry, "insulated ware" means any multiwalled or multilayered article intended to provide thermal insulation.
56.	40.02, 40.03, 40.04	All goods	18%	—
57.	40.05	The following goods, namely : -
		(a) Rubber products in the form of plates, sheets and strips, unhardened and unvulcanised, and whether combined with any textile material or otherwise	Nil	1
		(b) Compounded rubber	Nil	2
		(c) Goods other than those mentioned at (a) or (b) above	18%	—
58.	4006.90, 40.07	All goods	18%	—
59.	40.08	The following goods, namely, -
		(a) Plates, blocks, sheets and strips of microcellular (other than latex foam sponge) or non-celluar rubber (other than for resoling or repairing or retreading rubber tyres), if used in the manufacture of soles, heels or soles and heels combined, for footwear	Nil	—
		(b) Goods, other than -	18%
		(i) goods mentioned at (a) above;
		(ii) goods of cellular rubber;
		(iii) plates, sheets and strips of non-cellular rubber, for resoling or repairing or retreading rubber tyres
60.	40.09, 4014.90, 40.15, 4016.19, 4016.91, 4016.99, 40.17	All goods	18%	—
61.	42.01	All goods	18%	—
62.	44.02	All goods	18%	—
63.	44.04 or 44.05	The following goods, namely :-
		(a) Wood and articles of wood used within the factory of their production in the manufacture of articles of wood falling under sub-heading No. 4410.19 or 4410.90;	Nil	—
		(b) Wood and articles of wood in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power;	Nil	—
		(c) Goods other than -	18%	—
		(i) goods mentioned at (a) and (b) above;
		(ii) veneer sheets for match boxes and match splints
64.	44.06 or 44.07	All goods	8%	—
65.	44.08, 44.09, 4410.11	All goods	18%	—
66.	44	The following goods, namely :-	Nil	—
		(a) Resin bonded bamboo mats, namely, mats which are made by compressing two or more piles of only hand-woven bamboo mats, with the aid of resins;
		(b) Resin bonded bamboo mats having veneers in between, namely, mats which are made by compressing two or more piles of hand-woven bamboo mats having veneers in between, with the aid of resins;
		(c) Resin bonded bamboo corrugated roofing sheets, namely, corrugated roofing sheets made by compressing two or more plies of woven bamboo mats, with or without veneers, with the aid of resins.
67.	45.01	All goods	18%	—
68.	47.02	All goods	18%	—
69.	48.01	Newsprint manufactured by a manufacturer of newsprint specified under Schedule I of the Newsprint Control Order, 1962 and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867).	Nil	—
70.	48.02	All goods	18%	—
71.	48.02	Writing and printing paper, manufactured in a factory from pulp and supplied directly from the factory, for the printing of educational textbooks, against a purchase order, -	Nil	3
		(a) placed upon the manufacturer by a State Textbook Publication Corporation/Board, or in the case of States which do not have a State Textbook Publication Corporation/Board, by an officer not below the rank of a Deputy Secretary in the State Government concerned, or by the National Council for Educational Research and Training; and
		(b) in which the said Corporation/Board or the said officer of the State Government concerned or the said Council, as the case may be, declares that the said paper shall be used for the printing of educational textbooks.
72.	48.02	Hand-made paper and paperboard, manufactured by an establishment which furnishes a certificate to an officer not below the rank of an Assistant Commissioner of Central Excise from the Khadi and Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956), that the paper or paperboard, as the case may be, manufactured by the establishment, is commercially recognised as hand-made paper or hand-made paperboard	Nil	4
73.	48.02	Maplitho paper, supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun	Nil	—
74.	48.03 or 48.04	All goods	18%	—
75.	48.04	Kraft paper, supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun	Nil	—
76.	48.04	Kraft paper or kraft paperboard used in the manufacture of cartons for packing of horticultural produce	8%	5
77.	48.05, 48.06, 48.07, 48.08, 48.09 or 48.10	All goods	18%	—
78.	48.11	Goods other than -	18%	—
		(a) Products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; or
		(b) Products known commercially as `decorative laminates'
79.	48.12, 48.13, 48.14, 48.15 or 48.16	All goods	18%	—
80.	48.18	The following goods -
		(a) Sanitary towels and tampons, for napkins and napkin liners for babies and similar sanitary articles	13%
		(b) Goods other than those mentioned at (a) above	18%
81.	4819.19	All goods	8%	—
82.	4819.90 or 48.22	All goods	18%	—
83.	48.23	The following goods, namely : -
		(a) Braille paper or paper pulp moulded trays	Nil	—
		(b) Cellulose insole board or sheet	8%	—
		(c) Goods, other than -	18%	—
		(i) goods mentioned at (a) or (b) above;
		(ii) products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as `decorative laminates'
84.	4901.10	All goods	18%	—
85.	5004.19	All goods	18%	—
86.	51.05, 5106.12, 5106.13, 5107.11, 5107.12	All goods	8%	—
87.	51.08, 51.09	All goods	18%	—
88.	52.04	The following goods, namely : -
		(a) Cotton sewing thread not containing any synthetic staple fibre	5%	—
		(b) Cotton sewing thread containing any synthetic staple fibre	18%	—
89.	5205.11, 5205.19, 5206.11, 5206.12	All goods	18%	—
90.	5306.11, 5306.19	All goods	18%	—
91.	5307.11, 5307.12	All goods	8%	—
92.	5308.14	All goods	18%	—
93.	53.09, 53.10	All goods	8%	—
94.	54.01	All goods	18%	—
95.	5402.20, 5402.32, 5402.42, 5402.43, 5402.52, 5402.62	All goods	30%	—
96.	5402.39, 5402.49, 5402.59, 5402.69, 54.03, 54.04, 54.05	All goods	18%	—
97.	55.01 to 55.04	All goods	18%	—
98.	5505.10	All goods	Rs. 10 per kg. Or 30%,whichever is higher	—
99.	5505.20	All goods	Rs. 10 per kg. Or 18%,whichever is higher	—
100.	55.06 to 55.10	All goods	18%	—
101.	5601.10	All goods	13%
102.	56.03, 56.05	All goods	18%	—
103.	5607.10	All goods	8%	—
104.	5702.12, 5703.20	All goods	Nil	—
105.	5702.19, 5703.90	All goods	25%	—
106.	58.03, 5805.11, 5805.19	All goods	8%	—
107.	59.01	All goods	8%	—
108.	59.02, 59.03	All goods	18%	—
109.	59.04, 59.05	All goods	25%	—
110.	5907.11, 5907.12, 5907.19	All goods	18%	—
111.	5907.90	All goods	25%	—
112.	63.01 to 63.04, 6305.10, 6305.20, 6305.90, 63.06, 6307.90	All goods	8%	—
113.	64	(1) Footwear of value not exceeding Rs. 75 per pair	Nil	—
		(2) Chappals (sole without upper, to be attached to the foot only by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappals, of materials other than leather	Nil	—
		(3) Parts of hawai chappals mentioned at (2) above	Nil	—
114.	65	All goods	13%	—
115.	6601.00	All goods	8%	—
116.	67	All goods	13%	—
117.	68	(1) Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used	8%	—
		(2) Blocks, slabs, concrete beams and stairs of a kind used in pre-fabricated buildings of heading No. 94.06	8%	—
118.	68	All goods, other than those mentioned against S. No. 117	18%	—
119.	69	(1) Clay bricks, other than fire-clay bricks	Nil	—
		(2) Burnt clay tiles conforming to IS specification No. 3367-1975	Nil	—
120.	6906.10	All goods	25%	—
121.	70	(1) Glass globes for lamps and lanterns	Nil	—
		(2) Glass founts for kerosene wick lamps	Nil	—
		(3) Glass chimneys for lamps and lanterns	Nil	—
122.	70 (except sub-heading Nos. 7009.00 7011.10, 7012.10, 7013.10 or 7015.00)	All goods, other than those mentioned against S. No. 121	18%	—
123.	7009.00	All goods	13%	—
124.	7015.00	All goods	8%	—
125.	7101.10, 7101.20 or 7101.31	All goods	Nil	—
126.	7101.39 or 7101.40	All goods	18%	—
127.	7101.50 or 7101.60	All goods	Nil	—
128.	7101.70, 7101.80 or 7101.90	All goods	18%	—
129.	72	(1) Stainless steel waste and scrap arising out of manufacture of cold rolled stainless steel pattis/pattas	Nil	—
		(2) Stainless steel pattis/pattas when subjected to any process other than cold rolling	Nil	—
		(3) Stainless steel circles used within the factory of production in the manufacture of utensils	Nil	—
130.	73	(1) All goods fabricated at site of work for use in construction work at such site	Nil	--
		(2) Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws	Nil	--
131.	7323.10	All goods	8%	—
132.	74	(1) Copper waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts	Nil	--
		(2) Copper wire of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for manufacture of imitation zari	Nil	--
		(3) Table, kichen or other house hold articles and parts thereof	Nil	--
133.	76	Aluminium waste and scrap used within the factory of production for the manufacture of unwrought aluminium plates and sheets	Nil	—
134.	7615.20	All goods	8%	—
135	8215.00	All goods	Nil	—
136.	83	All goods	18%	—
137.	84(except 84.01, 8413.11, 8413.12, 8413.13, 8413.14, 8413.20, 8413.91, 8414.10, 8414.20, 8414.30, 8414.91, 8414.92, 84.15, 84.18, 8422.10,8424.10,8424.91, 84.27, 84.32, 84.34, 84.36 84.37, 84.42, 84.50, 84.52, 84.69, 84. 70, 84.72, 84.73, 84.76, 84.79, 8481.10, 8481.20, 8481.91, 8481.92, 84.83)	All goods	13%	--
138.	84.01	All goods except Nuclear Fuel	13%	—
139.	8414.30, 8414.92, 84.15	All goods	30%	—
140.	8418.10	All goods	18%	—
141.	8418.90	All goods	30%	—
142.	8422.10	All goods	18%	—
143.	84.34	All goods	Nil	—
144.	84.42	Printing blocks and printing types	Nil	—
145.	84.42	Lithographic plates used within the factory of its production for printing purposes	Nil	—
146.	84.42	All goods other than -	13%	—
		(a) printing blocks and printing types; and
		(b) lithographic plates used within the factory of its production for printing purposes
147.	84.50, 84.70	All goods	18%	—
148.	84.72	All goods	18%	—
149.	84.73	Parts of machines of Heading 84.71 or Graphic and Intelligence based Script Technology (GIST) cards for multi-lingual computers	13%	—
150.	84.73	All goods other than parts of machines of Heading 84.71 and Graphic and Intelligence based Script Technology (GIST) cards for multilingual computers)	18%	—
151.	8476.11, 8476.19	All goods	18%	—
152.	8476.91	All goods	30%	—
153.	8476.99	All goods	18%	—
154.	84.79	Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal wastes	Nil	—
155.	84.79	All goods other than Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal wastes	13%	—
156.	8481.10 or 8481.91	All goods	30%	—
157.	84.33	Crankshafts intended for use in sewing machines	Nil	—
158.	84.83	All goods other than Crankshafts intended for use in sewing machines	13%	—
159.	85.01	All goods	13%	—
160.	85.02	Diesel-generating sets	Nil	6
161.	85.02	All goods other than Diesel-generating sets assembled at site of installation from duty paid engine and generator	13%	—
162.	85.03 or 85.04	All goods	13%	—
163.	85.05, 85.06, 85.07	All goods	18%	—
164.	85.08	All goods	13%	—
165.	85.09 to 85.13	All goods	18%	—
166.	85.14 or 85.15	All goods	13%	—
167.	85.16	All goods	18%	—
168.	85.17 to 85.20, 85.22, 8523.11	All goods	18%	—
169.	8523.13 to 8523.90	All goods	18%	—
170.	8524.10	Gramophone records	13%	—
171.	8524.31	All goods	18%	—
172.	8524.33 to 8524.90	All goods	18%	—
173.	85.24	Recorded video cassette containing tape width not exceeding 15 millimeters and manufactured from an unrecorded video cassette	8%	—
174.	85.25, 85.26	All goods	13%	—
175.	8527.00	Radio sets including transistor sets	8%	--
		Explanation. - For the purposes of this entry, "Radio sets including transistor sets" means such apparatus as having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it.
176.	85.27	All goods other than those mentioned against S. No. 175	18%	—
177.	85.28, 85.29	All goods	18%	—
178.	8527.00 or 8528.00	All goods assembled at home as a hobby from readymade kits by individuals for their personal use.	Nil	—
179.	85.30 or 85.31	All goods	13%	—
180.	85.32	All goods	18%	—
181.	85.35	All goods	18%	—
182.	8536.10	All goods	30%	—
183.	8536.90, 85.37 or 85.38	All goods	18%	—
184.	85.39	Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb	8%	—
185.	85.39	All goods other than vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb	13%	—
186.	8540.11	All goods	18%	—
187.	8540.12	Black and White Cathode-Ray television picture tubes	13%	—
188.	8540.90, 85.41, 85.42	All goods	18%	—
189.	8543.10	All goods	13%	—
190.	8543.90, 85.44, 85.45, 85.46, 85.47, 85.48	All goods	18%	—
191.	86.05	Each unit of broad-gauge second class coaches including postal vans and luggage-cum-brake vans	15%	—
192.	86.05	Each unit of metre-gauge second class coaches including postal vans and luggage-cum-brake vans	15%	—
193.	86.05	All goods, other than those mentioned against S. Nos. 191 and 192	18%	—
194.	86.06	Each unit of bogie-open-eight-wheeler wagons of pay-load not exceeding 60 tonnes	15%	—
195.	86.06	Each unit of broad-gauge eight-wheeler covered wagons of pay-load not exceeding 60 tonnes	15%	—
196.	86.06	Each unit of four-wheeler tank-wagons of pay- load not exceeding 23 tonnes	15%	—
197.	86.06	Each unit of eight-wheeler tank-wagons of pay- load not exceeding 60 tonnes	15%	—
198.	86.06	Each unit of broad-gauge bogie open eight-wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes	15%	—
199.	86.06	Each unit of metre-gauge bogie-open-eight-wheeler tank wagons of pay-load not exceeding 38 tonnes	15%	—
200.	86.06	Each unit of metre-gauge eight-wheeler covered wagons not exceeding 38 tonnes	15%	—
201.	86.06	All goods, other than those mentioned against S. Nos. 194 to 200	18%	—
202.	86.07	All goods	18%	—
203	87.03, 87.04 or 87.06	Three-wheeled motor vehicles and chassis therefor	15%	—
204.	87.04	Motor vehicles for the transport of goods, other than petrol driven vehicles	15%	—
205.	87.04	Dumpers, conforming to the following specifications, namely :-	15%	—
		(i) The net weight (excluding pay-load) is more than 8 tonnes ;
		(ii) Designed for a maximum pay-load of 10 tonnes or more; and
		(iii) Designed for use off the highway.
206.	87.07	All goods	18%	—
207.	9001.90, 90.02, 9003.90	All goods	18%	—
208.	90.05 to 90.10	All goods	18%	—
209.	90.21	Orthopaedic footwear, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil	—
210.	90.21	Artificial limbs and rehabilitation aids for the handicapped	Nil	—
211.	90.22	All goods for medical, surgical, dental or veterinary use	5%	—
212.	9032.11,9032.91	All goods	30%	—
213.	91.03 to 91.14	All goods	8%	—
214.	92.01 to 92.09	All goods	8%	—
215.	93.02 to 93.07	All goods	18%	—
216.	94.01	All goods	18%	—
217.	94.02	Medical, surgical, dental or veterinary furniture and parts thereof	8%	—
218.	94.02	All goods other than those mentioned against S. No. 217	18%	—
219.	94.03	All goods	18%	—
220	94.05	Kerosene pressure lanterns and parts thereof	Nil	—
221.	94.05	Hurricane lanterns	Nil	—
222.	94.05	Gas mantles intended for use in kerosene pressure lanterns	Nil	—
223.	94.05	All goods other than those mentioned against S. Nos. 220 to 222 above	18%	—
224.	94.06	All goods	8%	—
225.	95.04	Playing cards	Nil	—
226.	95.04	All goods except playing cards	13%	—
227.	95.05 to 95.08	All goods	13%	—
228.	96.01, 96.02, 96.04	All goods	18%	—
229.	9605.10	All goods	30%	—
230.	9605.90, 9606.90, 96.08, 96.11, 96.12, 9613.10, 9613.90, 96.14, 96.16, 96.18	All goods	18%	—

ANNEXURE

Condition No.	Conditions
(1)	(2)
1.	If no credit of the duty paid on the inputs used in the manufacture of the goods has been availed of under Rule 57A of the Central Excise Rules, 1944.
2.	If the goods are used in the factory of their production for the manufacture of excisable goods falling within the said Schedule.
3.	If the waste arising in the process of printing of the textbooks is not further usable in the printing of such textbooks, it may be used for any other purpose without payment of duty.
4.	If, -
	(a) the said officer is satisfied that the principal process of lifting of pulp is done by hand in the manufacture of the paper or, as the case may be, of the paper board, manufactured by such establishment; and
	(b) in the manufacture of such paper or paperboard, power driven sheet forming equipment is used, the Cylinder Mould Vat shall not exceed 40 inches.
5.	If, -
	(i) the quantity of such kraft paper or kraft paperboard is specified, in writing, by the Managing Director or an officer of equivalent rank, in the Horticultural Produce Marketing and/or Processing Corporation of the State Government, to be intended for the manufacture of cartons for packing of horticultural produce; and
	(ii) the manufacturer of such cartons, -
	(a) follows the procedure set out in Chapter X of the Central Excise Rules, 1944; and
	(b) produces, within such period as the Assistant Commissioner of Central Excise having jurisdiction over his factory may specify, a certificate from the Managing Director of the said Corporation to the effect that the cartons manufactured by using the aforesaid kraft paper or kraft paperboard have been used for the packing of horticultural produce.
6.	If assembled at site of installation from duty paid engine and generator.