Supersedes Notification No. 79/90-C.E. to prescribe effective duty on specified items
Notification No. 70/93-C.E.
Dated 28-2-1993
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 79/90-Central Excises, dated the 20th March, 1990, the Central Government, being satisfied that it is necessary in the pubjlic interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, Heading No. or sub-heading No. 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 as the rate specified in the corresponding entry in column (4) of the said Table.
TABLE
|
S. No. |
Chapter or Heading or Sub-heading No. |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
90.01 |
Spectacle lenses, intraocular lenses and contact lenses. |
Nil |
|
2. |
90.06 |
All goods excluding the following, namely:-
(i) photographic cameras;
(ii) flashbulbs. |
15% ad valorem |
|
3. |
90.06 |
Photographic cameras |
30% ad valorem |
|
4. |
90.07 |
All goods excluding the following, namely :-
(i) cinematograph projectors;
(ii) parts of cinematograph projectors |
15% ad valorem |
|
5. |
90.07 |
Cinematograph projectors designed for projecting cinematograph films of size not exceeding 9.5 millimetres. |
Nil |
|
6. |
90.07 |
Cinematograph projectors designed for projecting cinematograph films of 16 millimetres width. |
Nil |
|
7. |
90.07 |
Cinematograph projectors other than those specified at S. Nos. 5 and 6 above. |
35% ad valorem |
|
8. |
90.07 |
Parts of cinematograph projectors other than the following, namely:-
(i) projector heads;
(ii) arc lamps;
(iii) sound heads (optical or magnetic). |
Nil |
|
9. |
90.11 |
All goods |
5% ad valorem |
|
10. |
90.12 |
All goods |
5% ad valorem |
|
11. |
90.13 |
All goods |
5% ad valorem |
|
12. |
90.14 |
All goods |
5% ad valorem |
|
13. |
90.16 |
Precision balances of sensitivity of 5 mg. or better |
Nil |
|
14. |
90.17 |
Drawing and mathematical instruments |
Nil |
|
15. |
90.21 |
Orthopaedic footwear, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power. |
Nil |
|
16. |
90.21 |
Artificial limbs and rehabilitation aids for the handicapped. |
Nil |
|
17. |
90.21 |
Parts and components of artificial limbs and rehabilitation aids for the handicapped, used within the factory of production in the manufacture of artificial limbs and rehabilitation aid for the handicapped. |
Nil |
|
18. |
90 or 85 |
Parts of hearing aids, used in the factory of production in the manufacture of hearing aids falling under heading No. 90.21 of the said Schedule. |
Nil |
|
19. |
90.23 |
All goods |
5% ad valorem |
|
20. |
90.24 |
All goods |
10% ad valorem |
|
21. |
90.25 |
All goods |
10% ad valorem |
|
22. |
90.26 |
All goods |
10% ad valorem |
|
23. |
90.27 |
All goods |
5% ad valorem |
|
24. |
90.28 |
All goods |
10% ad valorem |
|
25. |
90.29 |
All goods |
10% ad valorem |
|
26. |
90.30 |
All goods |
5% ad valorem |
|
27. |
90.31 |
All goods |
10% ad valorem |
|
28. |
9032.12 |
All goods |
10% ad valorem |
|
29. |
9032.80 |
All goods |
10% ad valorem |
|
30. |
9032.99 |
All goods |
10% ad valorem |
|
31. |
9033.00 |
All goods |
10% ad valorem |
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