Effective rates of special excise duty - 05/91 - Central Excise - Tariff

Effective rates of special excise duty

Notification No. 5/91-C.E.

Dated 5-3-1991

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-clause (4) of clause 4 of the Finance Bill, 1991, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, 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 (2) of the Table hereto annexed and falling under the Schedule to Central Excise Tariff Act, 1985 (5 of 1986), from so much of the special duty of excise leviable thereon under sub-clause (1) of clause 4 of the said Bill as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, read with any notification for the time being in force issued by the Central Government in relation to the duty of excise so chargeable.

TABLE

Sl. No.	Description of goods	Rate
(1)	(2)	(3)
1.	All goods falling under heading Nos. or sub-heading Nos. 9.01, 9.02, 15.03, 15.04, 17.01, 2710.29, 36.05, 52.06, 52.07 and 52.08 of the said Schedule.	Nil
2.	All goods of the said Schedule other than those specified in Sl. No. 1 above,	5 per cent of the amount of duty of excise chargeable on such goods under the said Central Excises and Salt Act.