Effective rate of duty for specified goods of Chapters 5 to 96 - Notification No. 8/96-C.E. - Amended
Notification No. 28/96-C.E.
Dated 11-9-1996
In exercise of the powers conferred by sub-section (1) of section 5A of Central Excises and Salt 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/96-Central Excises, dated the 23rd July, 1996, namely :-
In the said notification, -
(I) in the Table, -
(a) after reference No. 19.1 and the entries relating thereto, the following shall be inserted, namely :-
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(1) |
(2) |
(3) |
(4) |
(5) |
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"19.2 |
1902.10 |
Seviyan (Vermicelli) |
Nil |
—"; |
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(b) for reference No. 30.3 and the entries relating thereto, the following shall be substituted, namely :- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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"30.3 |
30 |
The following goods, namely,- |
Nil |
—"; |
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(a) Oral Rehydration Salts (ORS) falling under heading No. 30.03 in packages, bearing a brand name; |
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(b) All goods falling under heading No. 30.04, not bearing a brand name |
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Explanation. - "Brand name" shall mean 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 that medicine for the purpose of indi-cating or so as to indicate a connection in the course of trade between the medicine 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 indica-tion of the identity of that person. |
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(c) after reference No. 36.1 and the entries relating thereto, the following shall be inserted, namely :- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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"38.1 |
38.06 |
Rosin manufactured without the aid of power |
Nil |
—"; |
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(d) against reference No. 39.7, in column (4), for the entry, the entry "15% ad valorem" shall be substituted; |
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(e) for reference No. 48.19 and the entries relating thereto, the folowing shall be substituted, namely :- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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"48.19 |
48 |
(a) Paper and paperboard or articles made therefrom, manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags |
10% ad valorem |
Specified in item No. (15A) of Conditions below |
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(b) Paper and paperboard or articles made therefrom, manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags |
5% ad valorem |
Specified in item No. (15B) of Conditions below."; |
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(f) for reference No. 51.1 and the entries relating thereto, the following shall be substituted, namely :- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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"51.1 |
5105.10 |
Carded wool used captively in the manufacture of yarn of wool |
Nil |
—"; |
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(g) after reference No. 55.21 and the entries relating thereto, the following shall be inserted, namely :- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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"55.22 |
55.09 or 55.10 |
Yarn of shoddy upto 10 counts, if made out of used or new rags |
5% ad valorem |
—"; |
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(h) for reference No. 58.5 and the entries relating thereto, the following shall be substituted, namely :- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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"58.5 |
5806.31 or 5806.32 |
All goods |
Nil |
—"; |
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(i) reference No. 58.6 and the entries relating thereto shall be omitted; |
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(j) after reference No. 60.3 and the entries relating thereto, the following shall be inserted, namely :- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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"60.4 |
6001.12, 6001.22, 6001.92, 6002.20, 6002.43 or 6002.93 |
All goods not subjected to any process |
Nil |
—"; |
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(k) for reference No. 63.2 and the entries relating thereto, the following shall be substituted, namely :- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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"63.2 |
63.01 |
The following blankets, the value of which does not exceed Rs. 100 per square metre, namely :- |
Nil |
—" ; |
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(a) blankets of wool; |
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(b) blankets of yarn of shoddy falling within heading No. 55.09 or heading No. 55.10 of the said Schedule. |
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(l) after reference No. 82.1 and the entries relating thereto, the following shall be inserted, namely :- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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"82.2 |
82.15 |
All goods |
Nil |
—"; |
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(m) after reference No. 84.7 and the entries relating thereto, the following shall be inserted, namely :- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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"84.8 |
84 |
The following Coir processing machinery, namely :- |
Nil |
If supplied under Integrat- ed Coir Development Project being implemented by the Government of Kerala." |
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(a) Coconut husk crushers; |
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(b) Coconut husk defibering mills; |
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(c) Sifter or Siever (for separating coir fibre from pith); |
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(d) Turbo cleaner (for cleaning the fibre); |
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(e) Bailing presses; |
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(f) Willowing and preparing fibre for spinning), machines (for cleaning |
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(g) Motorised Spinning Ratts, |
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(n) against reference No. 85.10, in column (5), for the entry, the entry "Specified in item No. (4) of Conditions below." shall be substituted; |
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(II) in the Conditions, after Item No. 15 and entries relating thereto, the following shall be inserted, namely :- |
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Item No. |
Conditions |
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"(15A) |
The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/93-Central Excises, dated the 28th February, 1993. |
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(15B) |
Provided that, - |
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(1) this exemption shall apply in respect of first clearances of the said goods, for home consumption, - |
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(a) upto a quantity not exceeding 5,000 tonnes, calculated from 11th September, 1996 to 31st March, 1997, in the financial year ending on 31 st March 1997; |
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(b) upto a quantity not exceeding 10,000 tonnes, calculated from the 1st April, in any other financial year; |
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(2) the exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/93-Central Excises, dated the 28th February, 1993 |
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Explanation. - For the purposes of computing the quantity of clearances under this notification, the clearances of the said goods which are chargeable to nil rate of duty or which are exempted from the whole of the duty of excise leviable thereon by any other notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 or under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), and for the time being in force, shall not be taken into account". |
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