Effective Rate of Duty on Biris, other than Paper Rolled Biris, falling under Sub-heading No. 2404.39 - 22/91 - Central Excise - Tariff

Effective Rate of Duty on Biris, other than Paper Rolled Biris, falling under Sub-heading No. 2404.39

Notification No. 22/91-C.E.

Dated 25-7-1991

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), 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. 4.50 per thousand :

Provided that the amount of duty so levied shall be apportioned in the ratio of 75 : 25 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.