Effective rates of duty on soaps and candles - 12/94 - Central Excise - Tariff

Effective rates of duty on soaps and candles

Notification No. 12/94-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 heading or sub-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 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) thereof :

TABLE

Sl. No.	Heading or sub-heading	Description of goods	Rate	Conditions
(1)	(2)	(3)	(4)	(5)
1.	34.01	Laundry soaps	Nil	If produced by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the said Commission for the purpose of manufacture of such soaps.
2.	34.06	Candles	Nil	- - -
3.	3401.10	Soap, other than for toilet use, whether or not containing medicament or disinfectant	10% ad valorem	- - -