Effective rate of duty for goods of Chapters 84 and 85 - 56/95 - Central Excise - Tariff

Effective rate of duty for goods of Chapters 84 and 85 Notification No. 56/95-C.E. Dated 16-3-1995 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 exempts goods specified in column (3) of the Table hereto annexed and falling under the Chapter No., heading No. or sub-heading No., as the case may be, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), 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 conditions, if any, laid down in the corresponding entry in column (5) thereof. TABLE S.No. Chapter or heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 84.13 Power driven pumps primarily designed for handling water, namely :- Nil - (a) Centrifugal pumps (horizontal or vertical pu-mps) : (b) Deep tube-well turbine pumps; (c) Submersible pumps; (d) Axial flow and mixed flow vertical pumps 2. 72, 73, 82, 83, 84 or 85 Goods other than following, namely :- (a) Electrical stampings and laminations (b) Bearings (c) Winding wires Nil If the said goods are used within the factory of production in the manu-facture of goods specified in S. No. 1 above 3. 84.13 or 84.14 Hand pumps Nil - 4. 84.13 Parts of hand pumps for handling water Nil - 5. 84.14 Bicycle pumps and parts thereof Nil - 6. 8414.10 Gas compressors, other than those used in air conditioners of capacity of 7.5 tonnes or less 30% ad valorem - 7. 8414.20 All goods 10% ad valorem - 8. 8414.91 Parts and accessories of goods covered by sub-heading No. 8414.10 30% ad valorem - 9. 8415.00 Air-conditioners including room air-conditioners (window type), split unit air-conditioners and package type air-conditioners 30% ad valorem Provided that - (i) the said goods are required for use in any hospital run by the Central Government, State Government, or local authority; (ii) the said goods are not resold within a period of 5 years from the date of installation; and (iii) the procedure specified in Chapter X of the Central Excise Rules, 1944, is followed. 10. 8415.00 Split air-conditioners intended for use in passenger transport motor-vehicles of gross vehicle weight, as defined in the Motor Vehicles Act, 1988, exceeding 5000 Kgs. 30% ad valorem - 11. 84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91 Parts and accessories of refrigerating and air-conditioning appliances and machinery, all sorts, other than the parts and accessories of car air-conditioner including car air-conditioner kit. 30% ad valorem - 12. 84.18, 84.19, 8476.11 or 8476.91 Refrigerators and other refrigerating appliances and machinery 20% ad valorem - 13. 8418.00 Heat pumps 20% ad valorem - 14. 8419.00 All goods, other than, - (i) parts; refrigeration or air-conditioning machinery. (ii) 10% ad valorem - 15. 8419.00 Parts other than those of refrigeration or air-conditioning machinery 15% ad valorem - 16. 8422.90 All goods other than parts 10% ad valorem - 17. 84.24 Mechanical appliances of a kind used in agriculture or horticulture Nil - 18. 84.27 All goods 15% ad valorem - 19. 84.28 All goods, other than lifts and escalators 10% ad valorem - 20. 84.28 Lifts and escalators 15% ad valorem - 21. 84.32 All goods Nil - 22. 84.33 All goods Nil - 23. 84.36 All goods Nil - 24. 84.37 All goods Nil - 25. 84 Parts of goods specified at S. No. 17 and 21 to 24 above Nil - 26. 84.42 Engraved copper rollers or cylinders for use in the textile industry Nil - 27. 84.42 Printing blocks and printing types Nil - 28. 84.42 Gravure printing cylinders and nickel perforated rotary cylinder screens Nil Provided that - (i) the said goods are used within the factory of production or in any other factory of the same manufacturer for printing purposes; and in respect of use in the said other factory, the (ii) procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 29. 84.42 Lithographic plates Nil If used within the factory of production for printing purposes. 30. 84.69 Braille typewriters Nil - 31. 84.79 Briquetting plant and machinery Nil Provided that the said goods are intended for manufa-cture of briquettes from agricultural and municipal wastes. 32. 84 The goods, (a) Jigs and fixtures, metal foundry, mould bases, moulding (b) moulding boxes for patterns, (c) moulds (including ingot moulds and sand moulds) for metal, metal carbides, glass mineral materials, rubber or plastics. Nil Provided that the said goods are intended for use within the factory of production. 33. 84.81 Bicycle valves and components thereof Nil - 34. 84.83 Crankshafts Nil If intended for use in sewing machines. 35. 85.02 Diesel-generating sets Nil If assembled at site of installation from duty paid engine and generator. 36. 85.33 All goods 15% ad valorem - 37. 85 Computer Numerical Control systems 10% ad valorem - 38. 85.39 Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb Nil - 39. 85.43 Machinery for the production of a commodity 10% ad valorem - 40. 85.44 Fibre optic cables 20% ad valorem - 41. Any Chapter Parts and accessories of refrigerating and air-conditioning appliances 15% ad valorem Provided that, - (i) such parts are used in the installation of refriger-ating and air- conditioning plant in a cold storage for storage and preservation of the foodstuff specified in paragraph 2(c) of the Cold Storage Order, 1980; and (ii) the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 42. 84.14, 84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91 Parts of refrigerating appliances and machinery and compressors 15% ad valorem Provided that ,- (i) the Collector of Central Excise is satisfied that the goods are required for use in manu-facture of refrige- rated vans, inclu- ding wagons, for transport of peri- shables, food or dairy products; and (ii) procedure spe-cified in Chapter X of the Central Excise Rules, 1944, is followed. 43. 85.36 Switches, plugs, sockets, fuses, lamp holders and ceiling roses Nil Provided that, - (i) the said goods are manufactured by using fully hand operated presses for moulding operations; (ii) 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; and (iii) the said goods conform to the Indian Standard and bear Standard Ma- rk as defined under the Bureau of Indian Standards Act, 1986 (63 of 1986).