Amendment to Notification No. 27/90-C.E. prescribing effective rates for cosmetics and toilet preparations
Notification No. 10/94-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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 27/90-Central Excises, dated the 20th March, 1990, namely: -
In the said notification, for the Table, the following Table shall be substituted, namely: -
"TABLE
|
S. No. |
Heading No. or sub-Heading No. |
Description of goods |
Rate |
Conditions |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1. |
33.01 |
Sandalwood oil |
20% ad valorem |
Nil |
|
2. |
3304.00 |
Antiseptic perfumed cream |
30% ad valorem |
If such antiseptic perfumed cream is manufactured as a drug under and in accordance with a licence issued under the Drugs and Cosmetics Act, 1940 (23 of 1940). |
|
3. |
3304.00 |
Ayurvedic antiseptic perfumed cream |
30% ad valorem |
If such ayurvedic antiseptic perfumed cream is manufactured under and in accordance with a licence issued under the Drugs and Cosmetics Act, 1940 (23 of 1940). |
|
4. |
3304.00 |
Barrier cream |
30% ad valorem |
If-
(i) such Barrier cream is manufactured under and in accordance with a licence issued under the Drugs and Cosmetics Act, 1940 (23 of 1940);
and
(ii) the Assistant Collector of Central Excise is satisfied that the said Barrier cream is intended for use in an industrial establishment for distribution among workers. |
|
5. |
3305.00 |
perfumed hair-oil |
10% ad valorem |
If such perfumed hair-oil is not put up in unit containers ordinarily intended for sale. |
|
6. |
3305.90 |
Hair fixer |
10% ad valorem |
- |
|
7. |
3306.00 |
(i) Tooth powder |
10% ad valorem |
- |
|
(ii) Other goods |
20% ad valorem |
- |
|
8. |
3307.30 |
Bath oil (thailam) |
30% ad valorem |
- |
|
9. |
3307.90 or 3304.00 |
Kumkum (including sticker kumkum), Kajal, Sindur, Alta and Mahavar |
Nil |
- |
|
10 |
3307.90 |
Sterile contact lens care solution |
20% ad valorem |
- |
|
11. |
3203.00 or 3212.90 |
Henna Powder |
Nil |
- |
9911796707
