Amendments to Notifications No. 75/84-C.E., No. 356/86-C.E. & No. 7/92-C.E.
Notification No. 4/94-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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table :
TABLE
|
S. No. |
Notification No. and date |
Amendment |
|
(1) |
(2) |
(3) |
|
1. |
No. 75/84-Central Excises, dated the 1st March, 1984. |
"In the Table annexed to the said notification, -
(i) All S. Nos. and the entries relating thereto (except S. Nos. 2, 5, 23, 25, 26, 27, 47, 49, 54, 56 and 57 and the entries relating thereto) shall be omitted;
(ii) S. Nos. 2, 5, 23, 25, 26, 27, 47, 49, 54, 56 and 57 shall be renumbered as S. Nos. 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 respectively.
(iii) After S. No. 11 so renumbered, following S. Nos. and entries shall be added, namely :- |
|
(1) |
(2) |
(3) |
(4) |
|
"12. |
All goods falling under heading Nos. 27.01 and 27.04 |
Nil |
Nil |
|
13. |
Natural gasoline liquid |
10% ad valorem |
Nil |
|
14. |
All gases falling under Chapter 27 |
Nil |
Produced in a factory and allowed to escape in the atmosphere by flare system or otherwise.". |
|
2. |
No. 356/86-Central Excises, dated the 17th June, 1986. |
In the Table annexed to the said notification, against S. No. (1), in column (3), for the entry, the entry "Rs. 50 per kg." shall be substituted. |
|
3. |
No. 7/92-Central Excises, dated the 1st March, 1992. |
In the said notification, for the Table, the following Table shall be substituted, namely:- |
|
|
"TABLE |
|
|
S. No |
Heading No./sub-heading No. |
Description of goods |
Rate |
Condition |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
1. |
2502.21 |
All goods |
30% ad valorem |
Nil |
|
|
2. |
2502.29 |
All goods |
Rs. 330 per tonne. |
Nil |
|
|
3. |
2504.21 |
Marble slab |
Rs. 20 per sq. metre. |
Provided that where a manufacturer clears irregularly shaped marbles, he shall have the option, to discharge the duty on the slabs by treating one cubic metre of marble blocks as equivalent to 30 sq. metres of marble slab, the volume of the blocks being determined with reference to the maxi-mum length, width and height of the block. |
|
|
|
4. |
2504.31 |
Marble tiles |
Nil |
If such marble tiles are manufactured from marble slabs on which the duty of excise leviable under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. Explanation — For the purpose of this exemption, all stocks of marble slabs in the country except such stocks as are clearly re-cognisable as being non-duty paid, shall be deemed to be marble slabs on which duty has already been paid. |
|
|
5. |
2504.90 |
Marble |
Nil |
Nil |
|
|
6. |
25.05 |
All |
goods |
Nil." |
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