Supersedes Notification No. 160/86-C.E. to prescribe effective rate of duty on specified electric motors etc. falling under Chapter 85 - 56/93 - Central Excise - Tariff

Supersedes Notification No. 160/86-C.E. to prescribe effective rate of duty on specified electric motors etc. falling under Chapter 85

Notification No. 56/93-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. 160/86-Central Excises, dated the 1st March, 1986, 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 the heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are 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

S. No.	Heading No.	Description of goods	Rate	Condition
(1)	(2)	(3)	(4)	(5)
1.	85.01	Electric motors spe­cially designed for use in gramophones or record players or record playing or record changer decks.	Nil	Nil
2.	85.07	Parts of electric accu­mulators other than containers, covers and plates.	20% ad valorem	Nil
3.	85.09, 85.10 or 85.16	Domestic elect­rical appliances,- (A)
		(a) the following, namely, -	15% ad valorem	Nil
		(i) Grinders and mixers;
		(ii) Juice extractors;
		(iii) Cream whip­pers and egg beaters;
		(iv) Steamers, coffee makers (including percolators of the do­mestic type), cookers (including rice cookers), egg boilers;
		(v) Hot plates;
		(vi) Coffee roasting appliances;
		(vii) Room heaters fitted with air-circulation device.
		(b) the following, namely, -	25% ad valorem	Nil
		(i) Vacuum cleaners;
		(ii) Floor polishers;
		(iii) Geysers and water heaters, all types, but excluding immersion heaters;
		(iv) Shavers;
		(v) Hair dryers, hair curlers, permanent waving apparatus and curling tong heaters;
		(vi) Grillers, boiling plates, plate warmers, food warming trays, food warming trollies, hot food cabinets;
		(vii) Ice-cream churners;
		(viii) Domestic ovens (other than microwave ovens) of all types;
		(ix) Rectangular beverage jugs (hot).
		(B) Cooking ranges and microwave ovens.	30% ad valorem	Nil
		(C) Other domestic electrical appliances.	Nil	Nil
		(D) Goods other than domestic elect­rical appliances.	25% ad valorem	Nil
		(E) Parts of goods specified in item No. (C) above.	Nil	If such goods are manufactured in a factory and used within the factory of production for the manufacture of domestic electrical appliances.
		(F) Other parts	25% ad valorem	Nil
4.	85.33	Goods other than motor starter	15% ad valorem	Nil
	85.35	All goods	15% ad valorem	Nil

ExplanationI. — Electric motors, covered under S. No. 1 of the Table above, also include such motors equipped with gears or gear-boxes.

Explanation II. — "Domestic electrical appliances" means electrical appliances normally used in the household and similar appliances used in hotels, restaurants, hostels, offices, educational institutions, hospitals, train kitchens, aircraft or ship's pantries, canteens, tailoring establishments, laundry shops and hair dressing saloons and includes interchangable parts of auxiliary devices accompanying such appliances to make it suitable for various purposes.