Small scale exemption is potassium chlorate, lighters, fabrics copper powder and all goods of Chapter 74 - Amendment to Notification No. 1/93-C.E. - 14/96 - Central Excise - Tariff

Small scale exemption is potassium chlorate, lighters, fabrics copper powder and all goods of Chapter 74 - Amendment to Notification No. 1/93-C.E.

Notification No. 14/96-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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 1/93-Central Excises, dated the 28th Februrary, 1993, namely :-

In the said notification, -

(a) in the opening paragraph, in clause (a), in sub-clause (i),-

(i) the words "or on capital goods or both";

(ii) the words, figures and letter "or 57Q or under the both rules", shall be omitted;

(b) for the "Annexure", the following "Annexure" shall be substituted, namely :-

"ANNEXURE

(1) All goods falling under heading No. 51.06, 51.07, 51.10 (other than woven fabrics of wool), 51.11 (other than woven fabrics of wool), 51.12, 52.05, 52.06, 53.01, 53.02, 53.04, 53.05, 53.08 (other than goods falling under sub-heading No. 5308.14), 53.11 (other than woven fabrics of ramie), 54.01, 55.05, 55.08, 55.09, 55.10, 56.01, 56.02, 56.04, 56.07 (other than of jute), 56.08, 58.06, 58.07, 59.01, 59.06, 59.11, 63.01 (other than blankets of wool) or 63.05 of the said Schedule.

(2) All goods falling under sub-heading No. 5105.30, 5105.40, 5108.00, 5109.00, 5204.00, 5402.31, 5402.32, 5402.39, 5403.20, 5603.00, 5605.00 (other than of man-made filaments). 5609.00, 5801.21, 5801.31, 5802.21, 5802.31, 5803.00, 5808.00, 5905.00, 5908.00, 5909.00, 5910.00, 6002.10, 6302.00, 6303.00, 6304.00, 6306.00 or 6307.00 of the said Schedule.

(3) Rubber solution or vulcanizing solution; textile fabrics coated or laminated with preparations of low density polyethylene; powered cycles and powered cycle rickshaws; side cars of motor cycles (including scooters); evaporative type of coolers and parts of such coolers; cigarette lighters;

(4) Chewing tobacco and preparations containing chewing tobacco, other than those having a brand name, falling under heading No. 24.04; fabrics of cotton or man-made fibres falling under sub-heading No. 5802.51 or fabrics of cotton or man-made fibres, not subjected to any process, falling under heading No. 60.01 or 60.02;

(5) All other goods specified in the said Schedule other than the following, namely :-

(i) all goods falling under Chapter 24, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61 or 62;

(ii) all goods falling under heading No. 25.04, 33.04, 33.05, 36.05, 37.01, 37.02, 40.05, 72.06, 72.07, 72.18, 72.24, 84.71, 85.21, 85.28, 87.01, 87.02, 87.03, 87.04, 87.05, 87.06, 87.11, 91.01, 91.02 or 96.13.

(iii) all goods falling under heading 2101.10, 2101.20, 3307.10, 3307.20, 3307.30, 3307.90, 3703.10, 4006.10, 4008.21 or 9605.10;

(iv) all goods falling under heading No. 2106.00 put up in unit containers and ordinarily intended for sale and bearing a brand name; sandal wood oil; strips of plastics intended for weaving of fabrics or sacks; polyurethane foam and articles of polyurethane foam; and refrigerating and airconditioning appliances and machinery and parts and accessories thereof falling under Chapter 84, 85 or 90".