Consolidating certain exemptions in respect of goods falling under Chapter 33 - 27/90 - Central Excise - Tariff

Consolidating certain exemptions in respect of goods falling under Chapter 33.

Notification No. 27/90-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 goods specified in column (3) of the Table hereto annexed and falling under the heading No. or sub-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 conditions if any prescribed in column (5) of the said Table:

TABLE

S. No.	Heading No./Sub-heading No.	Goods	Rate	Condition
(1)	(2)	(3)	(4)	(5)
1.	3301.00	Sandalwood oil	12% ad valorem	Nil
2.	3304.00	Antiseptic perfu­med cream	20% ad valorem	If - (i) such anti-septic perfumed cream is manufactured under and in accordance with a licence issued under the Drugs and Cosmetics Act, 1940 (23 of 1940); and
				(ii) its retail price is fixed under the Drugs (Prices Con­trol) Order, 1987 made under section 3 of the Essential Com­modities Act, 1955 (10 of 1955).
3.	3304.00	Ayurvedic anti­septic perfumed cream	20% ad valorem	If such ayurvedic antiseptic perfumed cream is manufactu­red under and in ac­cordance with a lice­nce issued under the Drugs and Cosmetics Act, 1940 (23 of 1940).
4.	3304.00	Barrier cream	25% ad valorem	If- (i) such Barrier cream is manufactured un­der and in accorda­nce with a licence issued under the Drugs and Cosmetics Act, 1940 (23 of 1940); and
				(ii) the Assistant Col­lector of Central Ex­cise is satisfied that the said Barrier cream is intended for use in an industrial establishment for dis­tribution among wor­kers.
5.	3305.10	Perfumed hair-oil	Nil	If such perfumed hair-oil is not put up in unit containers or­dinarily intended for sale.
6.	3305.90, 3306.00 or 3307.90	Hair fixer	Nil	Nil
7.	3307.30	Bath oil (thai­lam)	25% ad valorem	Nil
8.	3307.90	Kum Kum, Ka­jal, Sindur, Alta and Mahavar.	Nil	Nil