Effective rates for specified goods of Chapter 85 - 48/94 - Central Excise - Tariff

Effective rates for specified goods of Chapter 85

Notification No. 48/94-C.E.

Dated 1-3-1994

In exercise of the powers conferred by sub-section (1) of section 5 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., 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 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 or sub-heading No.	Description of goods	Rate	Conditions
(1)	(2)	(3)	(4)	(5)
1.	8521.00	All goods	15% ad valorem
2.	8523.12	Unrecorded audio cassette.	Nil
3.	8524.10	Gramophone records	15% ad valorem
4.	8524.22	Recorded audio cassette	Nil
5.	8524.24	Recorded video cassette containing tape width not exceeding 15 millimetres and manufactured from an unrecorded video cassette	Nil
6.	85.24	Computer software	Nil	..
7.	85.24	The following goods :- (a) Sound recorded magnetic tapes of width not exceeding 6.5 millimetres, whether in spools, or reels or, in other form of packing (b) Television image and sound recording media such as video tapes and video discs	Nil	Provided that such articles are made from unrecorded articles falling under heading No. 85.23 : Provided further that such articles,- (i) are not intended for sale; or (ii) are intended for sale or supply in the form of U-matic video tapes formats of width not less than 19 millimetres, to Doordarshan; or (iii) are intended for sale or supply to All India Radio or any other Department of Govern­ment of India in the Ministry of Information and Broadcasting.
8.	8525.00	All goods other than television camera	15% ad valorem
9.	8527.00	All goods	Nil	If manufactured by the Central Government or a State Government and intended to be used through Central Government agencies for the benefit of the public.
10.	8527.00	Radio sets including transistor sets	10% ad valorem
11.	8527.00 or 8528.00	All goods	Nil	If assembled at home as a hobby from ready-made kits by individuals for their personal use
12.	8528.00	All goods (mono-chrome)	Nil
13.	85.29	Television chassis (populated printed circuit board)	Nil	Provided that, - (i) the said goods are used for the manufacture of broadcast television receiver sets (monochrome) other than video monitors, video projectors and projection television sets 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.
14.	8540.12	Black and White Cathode-Ray television picture tubes - (a) of screen size not exceeding 15 centimetres	Rs. 200 per tube
		(b) of screen size exceeding 15 centimetres but not exceeding 36 centimetres	10% ad valorem
		(c) of screen size exceeding 36 centimetres	Rs. 300 per tube