Effective rates of excise duty on certain goods falling within Chapter 21 - 04/93 - Central Excise - Tariff

Effective rates of excise duty on certain goods falling within Chapter 21

Notification No. 4/93-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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table hereto annexed and falling under the 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 at the rate specified in the corresponding entry in column (4) thereof.

TABLE

S. No.	Sub-heading No.	Goods	Rate
(1)	(2)	(3)	(4)
1.	2101.20	All goods	Nil
2.	2101.30	All goods	Nil
3.	2103.11	All goods	Nil
4.	2103.19	All goods	Nil
5.	2104.10	All goods	Nil
6.	2105.00	Ice Cream	Rs. 2.50 per litre
7.	2105.00	Goods other than those specified at S. No. 6	Nil
8.	2106.11	Pan Masala containing tobacco	45% ad valorem
9.	2106.11	Pan Masala not containing any tobacco and of which the value does not exceed Rs. 75 per Kilogram	Rs. 35 per Kg.
10.	2106.11	Pan Masala not containing any tobacco and of which the value exceeds Rs. 75 per Kilogram	Rs. 70 per Kg.
11.	2106.90	All goods	Nil
12.	2107.91	Soya textured protein	Nil
13.	2107.91	Soya yoghurt, soya tofu, soya based food preparations for infant use, soya milk powder, soya noodles, soya macaroni and soya tempeh, whether or not containing other food ingredients but not containing cocoa	Nil
14.	2107.91	Powders of fruits and vegetables	Nil
15.	2107.91	Papad, idli-mix, vada-mix, dosa mix, jalebi-mix, gulabjamun-mix, or namkeens, such as bhujyia, chabena	Nil
16.	2107.91	All goods other than those specified in S. Nos. 12 to 15 above	20% ad valorem
17.	2107.99	All goods	Nil

Explanation. - For the purpose of this notification, -

(a) "Ice-cream" means those preparations which are commonly known as ice-cream or kulfi and in the preparation of which milk, cream or any other product of milk is used;

(b) "value" means the value as determined in accordance with the provisions of section 4 of the Central Excises and Salt Act, 1944 (1 of 1944).