Effective rates for specified goods of Chapter 94 - 55/94 - Central Excise - Tariff

Effective rates for specified goods of Chapter 94

Notification No. 55/94-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 the goods specified in column (3) of the Table hereto annexed and falling under 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 that portion 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, specified in the corresponding entry in column (5) of the said Table.

TABLE

S. No.	Heading No.	Description of goods	Rate of Duty	Conditions
(1)	(2)	(3)	(4)	(5)
1.	94.05	Kerosene pressure lanterns and parts thereof	Nil	-
2.	94.05	Hurricane lanterns	Nil	-
3.	94.05	Gas mantles	Nil	If such mantles are intended for use in kerosene pressure lanterns.
4.	94.06	Prefabricated buildings	10% ad valorem