Exemption to specified goods falling within Chapters 85 and 90 - 53/94 - Central Excise - Tariff

Exemption to specified goods falling within Chapters 85 and 90

Notification No. 53/94-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 of the description specified in column (3) of the Table hereto annexed and falling under the Chapter or heading Nos. 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 the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to conditions, if any, specified in the corresponding entry in column (4) of the said Table.

TABLE

S. No.	Chapter or heading No.	Description of goods	Conditions
(1)	(2)	(3)	(4)
1.	90.01	Spectacle lenses, intraocular lenses and contact lenses	-
2.	90.17	Drawing and mathematical instruments	-
3.	90.17	Parts of drawing and mathematical instruments	Provided that, - (i) the said goods are used for the manufacture of such drawing and mathematical instruments within the factory of production; or (ii) where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of Central Excise Rules, 1944 shall be followed.
4.	90.21	Orthopaedic footwear	Provided that in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power.
5.	90.21	Artificial limbs and rehabilitation aids for the handicapped	-
6.	90.21	Parts and components of artificial limbs and rehabilitation aids for the handicapped.	Provided that the said goods are used within the factory of production in the manufacture of artificial limbs and rehabilitation aids for the handicapped
7.	90 or 85	Parts of hearing aids	Provided that the said goods are used within the factory of production in the manufacture of hearing aids, falling under heading No. 90.21 of the said Schedule.