Exemption to special goods of Chapter 82 - 43/94 - Central Excise - Tariff

Exemption to special goods of Chapter 82

Notification No. 43/94-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. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are 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, as specified in the corresponding entry in column (4) of the said Table.

TABLE

S. No.	Chapter or Heading No. or sub-heading No.	Description of goods	Conditions
(1)	(2)	(3)	(4)
1.	8215.00	All goods	Nil
2.	82	Tools, jigs and fixtures	If manufactured by Tool Rooms or Institutions specified below: - (i) Central Tool Room, Ludhiana. (ii) Central Tool Room and Training Centre, Calcutta. (iii) Central Institute of Tool Design, Hyderabad. (iv) Institute for Designing of Electrical Measuring Instruments, Bombay. (v) Central Institute of Hand Tools, Jalandhar. (vi) Tool Room and Training Centre, Delhi. (vii) Government Tool Room and Training Centre, Bangalore. (viii) Institute of Training and Tool Room of Uttar Pradesh, Lucknow.
3.	82.06	All goods	If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the said Schedule, on which duty of excise specified in the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.