Effective rates of duty for specified goods of Chapter 68 or 69 - 37/94 - Central Excise - Tariff

Effective rates of duty for specified goods of Chapter 68 or 69

Notification No. 37/94-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 the conditions, if any, laid down in the corresponding entry in column (5) of the said Table.

TABLE

S. No.	Chapter No., Heading No. or Sub-heading No.	Description of goods	Rate	Condition
(1)	(2)	(3)	(4)	(5)
1.	69	Stoneware, which are only salt glazed	Nil	__
2.	69	Clay bricks (other than fire-clay bricks)	Nil	__
3.	68 or 69	Sand lime bricks	Nil	__
4.	69	Roofing tiles	Nil	__
5.	69	Burnt Clay Tiles	Nil	Provided the said tiles conform to I.S. specification No. 3367-1975.
6.	69	Broken Tiles	Nil	Provided an officer not below the rank of an Assistant Collector of Central Excise is satisfied that such broken tiles are in the nature of scrap and not capable of being used as tiles
7.	6906.10	All goods	40% ad valorem	__
8.	6908.90	All goods	10% ad valorem	__
9.	6909.30	All goods	10% ad valorem	__
10.	6910.00	All goods	Nil	__
11.	6911.00	Ceramic Candles for water filters	10% ad valorem	__
12.	6906.90, 69.07, 69.09 (other than 6909.30) and 69.11	All goods	30% ad valorem	__
13.	69.01 to 69.11	All goods other than those specified against S. Nos. 1 to 12 above	20% ad valorem	__

Explanation.- For the purposes of this notification, 'roofing tiles to' include tiles used for roofing such as ridge tiles, ventilator tiles, smoke tiles, valley tiles, sky-light tiles and ceiling tiles.