Effective rates of duty for specified goods of various Chapters - 41/94 - Central Excise - Tariff

Effective rates of duty for specified goods of various Chapters

Notification No. 41/94-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 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) of the said Table, subject to conditions, if any, specified in the corresponding entry in column (5) of the said Table.

TABLE

S. No.	Chapter or Heading No. or sub-heading No.		Description of goods	Rate	Conditions
(1)	(2)		(3)	(4)	(5)
1.	73.03,7304.10, 7305.10 and 7306.10		All goods	10% ad valorem	Nil
2.	73.01 to 73.26		All goods	Nil	If such goods are - (i) produced in ordnance factories belonging to the Central Government; and (ii) intended for consumption in such ordnance factories or for supply to Central Government or defence establishments.
3.	73.19		Sewing needles	Nil	Nil
4.	73.23		Table, kitchen or other household articles and parts thereof.	Nil	Nil
5.	73.10 and 73.26		Mathematical boxes, geometry boxes and colour boxes	Nil	Nil
6.	73.10		Metal containers reformed out of metal containers commonly known as flattened containers or folded containers	Nil	Nil
7.	73.18, 7415.32, 7616.10 and 79.07		Bolts, nuts and screws	Nil	If manufactured by the Hindustan Aeronautics Ltd., and used within their units for the manufacture of aircrafts or as spare parts of aircrafts
8.	40, 73, 83, 85, 87 or 95		Parts and accessories of cycles and cycle rickshaws	Nil	Nil
9.	73		Forgings and forged products of iron or steel	Nil	If used in the manufacture of parts and accessories of cycles and cycle rickshaws, specified at S. No. 8 above and where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.
10.	73		Tyre-bead-wire- rings	Nil	If intended for use in the manufacture of tyres for cycles and cycle-rickshaws
11.	73.23 and 76.15		Pressure Cookers	10% ad valorem	Nil
12.	73.21 and 94.05		Bio-gas stoves and hot plates of iron or steel; bio-gas lights	Nil	If such appliances are specially designed to operate using bio-gas
13.	73.21 and 74.17		Kerosene burners. kerosene stoves and wood burning stoves, of iron or steel, copper or copper-alloy.	Nil	Nil
14.	7302.10 and 7302.20		Rails and sleepers (crossties)	10% ad valorem	If intended for use for railway track.
15.	73.08		All goods	Nil	If such goods are fabricated at site of work for use in construction work at such site