Partial exemption to specified goods falling under Chapters 28, 29 and 30 - 06/94 - Central Excise - Tariff

Partial exemption to specified goods falling under Chapters 28, 29 and 30

Notification No. 6/94-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 the goods specified in column (3) of the Table hereto annexed and falling under Chapter or heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in column (2) of the said Table, from so much of that portion 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 of 10% ad valorem, subject to the conditions, if any, specified in the corresponding entry in column (4) of the said Table :

TABLE

S. No.	Chapter or heading No.	Description of goods	Conditions
(1)	(2)	(3)	(4)
1.	28	White phosphorus	If used in the manufacture of phosphorus trichloride, phosphorus pentasulphide or trimethyl phosphite; and when such use is elsewhere than in the factory of production of white phosphorus, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
2.	28	Phosphorus trichloride	If used in the manufacture of trimethyl phosphite; and when such use is else­where than in the factory of production of phosphorus trichloride, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
3.	28.27	Copper oxychloride	-
4.	29	Saccharin	-
5.	28, 29	6APA, 7ACA, 7ADCA, 7Amino, 3 Chloro, 3 Cepham, 4 Carboxylic Acid, Potassium Penicillin G First Crystals/ Potassium Penicillin Crude	-
6.	28.29	Bulk drugs [other than bulk drugs specified under First Schedule to Drugs (Prices Control) Order, 1987 as amended from time to time]	-
7.	28	Medicinal grade Hydrogen Peroxide	-
8.	28	Medicinal grade oxygen	-
9.	29, 30	Anaesthetics	-

Explanation. - For the purposes of this notification, the expression "bulk drugs" shall have the same meaning assigned to it in the Drugs (Prices Control) Order, 1987 and shall include their salts, esters or derivatives, if any.