Effective rate of additional duty on certain goods of Chapters 17, 24, 52 to 60
Notification No. 17/96-C.E.
Dated 23-7-1996
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table hereto annexed and falling within Chapter, heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as are 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 second mentioned Act as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.
TABLE
|
S.No. |
Chapter, heading No. or sub-heading No. |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
1701.31 |
All goods |
Rs. 21 per quintal |
|
2. |
1701.39 |
All goods |
Rs. 37 per quintal |
|
3. |
24.01 |
All goods, other than those bearing a brand name |
Nil |
|
4. |
24.03 |
Cigarettes of tobacco : |
|
|
|
|
(a) other than filter cigarettes, of length not exceeding 60 millimetres |
Rupees 24 per thousand |
|
|
|
(b) other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres |
Rupees 101 per thousand |
|
|
|
(c) filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimeters |
Rupees 138 per thousand |
|
|
|
(d) filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimeters |
Rupees 256 per thousand |
|
|
|
(e) filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimeters |
Rupees 342 per thousand |
|
5. |
24.03 |
Cigarillos of tobacco |
Nil |
|
6. |
24.04 |
Biris, other than paper rolled biris, manufactured without the aid of machines |
Rupee 1 and paise 15 per thousand |
|
7. |
52,07 (except 5207.10), 52.08 (except 5208.10), 52.09 (except 5209.10), 54.06 (except 5406.10), 54.07 (except 5407.10), 55.11 (except 5511.10), 55.12 (except 5512.10), 55.13 (except 5513.10) or55.14 (except5514.10) |
All goods |
10% ad valorem |
|
8. |
5801.22, 5801.32, 5802.22, 5802.32 or 5802.52 |
All goods |
10% ad valorem |
|
9. |
5804.11, 5804.12 or 59.01 |
All goods |
5% ad valorem |
|
10. |
6001.11, 6001.12, 6001.21, 6001.22, 6001.91, 6001.92, 6002.30, 6002.42, 6002.43, 6002.92 or 6002.93 |
All goods |
10% ad valorem |
|
11. |
6002.10 or 6002.20 |
All goods |
Nil |
9911796707
