Effective rates of excise duties on biris - 07/93 - Central Excise - Tariff

Effective rates of excise duties on biris

Notification No. 7/93-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), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 22/91-Central Excises, dated the 25th July, 1991, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts biris, other than paper rolled biris, falling under sub-heading No. 2404.39 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the said Schedule and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), as is in excess of Rs. 5 per thousand :

Provided that the amount of duty so levied shall be apportioned in the ratio of 77 : 23 between the duty leviable under the said Schedule and the duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), respectively.