Exemption to broken tiles falling within Chapter 69 - 139/90 - Central Excise - Tariff

Exemption to broken tiles falling within Chapter 69

Notification No. 139/90-C.E.

Dated 3-9-1990

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 broken tiles, falling within Chapter 69 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule:

Provided that an officer not below the rank of an Assistant Collector of Central Excise is satisfied that such broken tiles are in the nature of scrap and not capable of being used as tiles.