Prescribing effective rates of basic excise duty for goods falling under Chapter 94. This notification also consolidates certain existing exemptions. - 80/90 - Central Excise - Tariff

Prescribing effective rates of basic excise duty for goods falling under Chapter 94. This notification also consolidates certain existing exemptions.

Notification No. 80/90-C.E.

Dated 20-3-1990

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 the goods specified in column (3) of the Table hereto annexed and falling under the 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) of the said Table subject to the conditions, if any, laid down in the corresponding entry in column (5), thereof.

TABLE

S. No.	Heading No.	Description of goods	Rate	Conditions
(1)	(2)	(3)	(4)	(5)
1.	94.01, 94.02 or 94.03	Parts of steel furniture	Nil	- If such parts of steel furniture are used in the factory of production for manufacturing or assembling steel furniture falling under the said Heading Nos.
2.	94.01, 94.02 or 94.03	Steel seats and chairs made partly or wholly of steel	Nil	If designed for use in automobiles, railway carriages and aircrafts.
3.	94.02 or 94.03	Steel furniture made partly or wholly of steel, namely :-	Nil
		(i) Wheel-chair for the sick or invalid
		(ii) Medical table
		(iii) Operation table.
		(iv) Orthopaedic table.
		(v) Plaster table.
		(vi) Obstetric or labour table.
		(vii) Post-mortem table.
		(viii) Special hospital bed.
		(ix) Maternity cot with or without crib.
		(x) Crib.
		(xi) Obstetric bed.
		(xii) Oxygen cylinder stand.
		(xiii) Medicine stand.
		(xiv) Crib stand.
		(xv) Saline stand.
		(xvi) Surgical instrument cabinet.
		(xvii) Patient trolley.
		(xviii) Stretcher trolley.
		(xix) Anaesthetic trolley.
		(xx) Incubator trolley.
		(xxi) Hydraulically operated dental chair and operation table.
4.	94.01. 94.02 or 94.03	Non-wooden Furniture (other than almirahs, cup-boards, book-shelves, show cases, wardrobes, book-cases, lockers, file cabinets, card index files/cabinets, filing trolleys, racks of all kinds and safes)	20% ad valorem	If such furniture is made wholly of materials other than materials falling within Chapter 44 of the said Schedule.
5.	94.04	Articles of bedding and similar furnishing of cellular rubber	60% ad valorem
6.	94.04	Goods other than articles of bedding and similar furnishing of cellular rubber or plastics	15% ad valorem
7.	94.05	Kerosene pressure lanterns and parts thereof	Nil
8.	94.05	Hurricane lanterns.	Nil
9.	94.05	Gas mantles	Nil	If such mantles are intended for use in kerosene pressure lanterns.
10.	94.05	Goods other than those made of glass and other than those specified at S. Nos. 7 to 9.	15% ad valorem