Amending certain notifications so as to, inter-alia, - (i) prescribe effective rate of basic excise duty for PVC paste grade; (ii) prescribe a basic excise duty of 30% ad valorem for polystyrene; (iii) prescribe a basic excise duty of 30% on specified floor coverings; (iv) prescribing effective rates of excise duty for waste and parings of PU foam.
Notification No. 30/90-C.E.
Dated 20-3-1990
In exercise of the powers conferred by sub-section (l) 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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be further amended in the manner specified in the corresponding entry in column (3) of the said Table.
TABLE
|
S. No. |
Notification No. and date |
Amendment |
|
(1) |
(2) |
(3) |
|
1. |
No. 133/86-Central Excises, dated the 1st March, 1986. |
In the Table annexed to the said notification, in S. No. 1, in column (4), for the words "Twenty per cent ad valorem", the words "thirty per cent ad valorem" shall be substituted. |
|
2. |
No. 53/88-Central Excises, dated the 1st March, 1988. |
In the Table annexed to the said notification, - |
|
(i) |
in S. No. 05, in column (4), for the words and figures "Rs. 15,000 per tonne", the words and figures "Rs. 20,000 per tonne" shall be substituted. |
|
|
|
(ii) |
after S.No.23 and the entries relating thereto, the following S. No. and entries shall be inserted, namely, - |
|
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
"23A |
39.14 |
All goods |
15% ad valorem |
---;" |
|
|
|
(iii) |
For S. No. 27 and the entries relating thereto, the following S. No. and the entries shall be substituted, namely :- |
|
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
"27 |
39.18 |
(i) Floor coverings or tiles of plastics |
30% ad valorem |
---- |
|
|
|
(ii) All goods other than |
40% ad valorem |
----;" |
|
|
|
(i) above |
|
|
|
3. |
No. 54/88-Central Excises, dated the 1st March, 1988. |
In the Table annexed to the said notification, -
(i) For S. No. 02 and the entries relating thereto, the following S. No. and the entries shall be substituted, namely :- |
|
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
"02 |
39.09, 39.15 39.21 39.23 39.24 39.25 or 39.26 |
Flexible polyurethane foam and articles thereof; waste, parings and scrap, of flexible polyurethane foam |
Rs. 42 per Kg. |
---- |
|
|
|
(ii) in S. No. 06, in column (4), for the entry, the entry "The aggregate quantity of clearances of such goods outside the factory, from any factory for home consumption, in any year, by or on behalf of one or more manufacturers, at the rate specified in column (4), shall not exceed 10% of the total production of flexible polyurethane foam and articles thereof falling under Heading Nos. 39.09, 39.20 or 39.21 of the said Schedule in the preceding year" shall be substituted. |
9911796707
