Effective rates of excise duty on certain specified goods falling within Chapters 4 to 22 - 02/94 - Central Excise - Tariff

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Effective rates of excise duty on certain specified goods falling within Chapters 4 to 22

Notification No. 2/94-C.E.

Dated 1-3-1994

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 or sub-heading No. 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) thereof.

TABLE

S. No	Chapter No. or sub-heading	Description of goods	Rate
(1)	(2)	(3)	(4)
1.	0401.13	All goods	Nil
2.	0401.14	All goods	10% ad valorem
3.	0402.10, 0403.10	All goods	Nil
4.	0701.10	All goods	Nil
5.	0801.10	All goods	Nil
6.	9, 11, 13, 14	All goods	Nil
7.	1501.00	Mutton tallow	Nil
8.	1503.10	Fixed vegetable oils	Nil
9.	1504.00	Hardened technical oil (inedible grade)	Nil
10.	1504.00	Goods other than those specified against S. No. 9	Rs. 1500 per tonne
11.	1505.00	Industrial monocarboxylic fatty acids acid oil	Nil
12.	1507.00	Soap stocks	Nil
13.	1508.90	Vegetable fats and oils, boiled, oxidised dehydrated, sulphurised, blown, polymerised by heat in vacuum or inert gas or otherwise chemically modified	Nil
14.	1508.90	Goods other than those specified at S. No. 13 above	Rs. 1500 per tonne.
15.	1601.19	All goods	Nil
16.	1701.31	All goods	Rs. 17 per quintal
17.	1701.39	All goods	Rs. 34 per quintal
18.	1901.90	All goods other than (i) malt extract, or (ii) food preparations containing malt or malt extract or cocoa powder in any proportion	Nil
19.	1902.10	Seviyan (Vermicelli)	Nil
20.	1903.10	Sago	Nil
21.	2001.10	All goods	Nil
22.	2101.20, 2101.30, 2103.11, 2103.19, 2104.10	All goods	Nil
23.	2105.00	Ice-cream manufactured in hotels and restaurants and sold in retail in the same premises where such ice-cream is manufactured	Nil
24.	2105.00	All goods other than those specified at S. No. 23 above	10% ad valorem
25.	2107.91	(i) Soya textured protein, Soya yoghurt, Soya tofu, soya based food preparations for infant use, soya milk powder, soya noodles, soya macaroni and soya tempeh, whether or not containing other food ingredients but not containing cocoa; (ii) Powders of fruits and vegetables; (iii) Papad, idli-mix, vada-mix, dosa-mix, jalebi-mix, gulabjamun-mix, or namkeens, such as bhujyia, chabena	Nil
26.	2107.91	All goods other than (i) preparations for lemonades or other beverages including those intended to be used for making aerated water; and (ii) goods specified at Sl. No. 25 above	20% ad valorem
27.	2107.99	All goods	Nil
28.	2201.90	Ice	Nil
29.	2202.90	Soya milk including sweetened or flavored Soya milk	Nil
30.	2202.90	Fruit pulp based drinks	Nil
31.	2202.90	All goods, other than those specified at S. Nos. 29 and 30 above	10% ad valorem
32.	2204.00	All goods, other than Ethyl alcohol of any strength, denatured	Nil

Explanation — For the purpose of this notification, "Ice-cream" means those preparations which are commonly known as ice-cream or kulfi and in the preparation of which milk, cream or any other product of milk is used.