Prescribing effective rate of basic excise duty of 10% ad valorem for cheese. This notification also consolidates certain existing exemptions in respect of goods falling under Chapter 4 - 04/90 - Central Excise - Tariff

Prescribing effective rate of basic excise duty of 10% ad valorem for cheese. This notification also consolidates certain existing exemptions in respect of goods falling under Chapter 4.

Notification No. 4/90-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 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 the conditions if any specified in the corresponding entry in column (5) of the said Table:-

TABLE

S. No.	Sub-heading No.	Goods	Rate	Condition
(1)	(2)	(3)	(4)	(5)
1.	0401.13	Skimmed milk powder	10% ad valorem	Nil
2.	0401.13	Goods other than those specified at S. No. 1	Nil	Nil
3.	0401.13	Skimmed Milk powder	Nil	If such milk powder is consumed in the factory of production
4.	0401.13	Skimmed Milk powder	Nil	If-
				(i) the milk powder is being cleared for use by an organisation engaged in the marketing of liquid milk in retail to consumers;
				(ii) the milk powder is used in the regene­ration of liquid milk and such liquid milk is sold as such with­out conversion into other products; and
				(iii) the procedure set out in Chapter X of the Central Excise Rules, 1944 is follo­wed.
5.	0401.14	All goods	10% ad valorem	Nil
6.	0402.10	Unpasteurised butter	Nil	If cleared by military dairy farm for supply to military hospitals or as rations for use by defence forces or both.
7.	0402.10	Butter	Nil	If-
				(i) used in the manufacture of (a) cheese, (b) liquid milk or (c) ghee; and
				(ii) the use is else­where than in the factory of produc­tion, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.
8.	0403.10	All goods	10% ad valorem	Nil.