Exemption to certain specified goods from special excise duty - 098/89 - Central Excise - Tariff

Exemption to certain specified goods from special excise duty

Notification No. 98/89-C.E.

Dated 1-3-1989

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-clause (4) of clause 37 of the Finance Bill, 1989, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under heading Nos. or sub-heading Nos. 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 the whole of the special duty of excise leviable thereon under sub-clause (1) of the said clause.

THE TABLE

S. No.	Heading No./ Sub-heading No.	Description of goods
(1)	(2)	(3)
1.	09.01	Coffee, whether or not cured or roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
2.	09.02	Tea including tea waste
3.	15.03	Fixed vegetable oils
4.	15.04	Vegetable fats and oils and their fractions partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined but not further prepared
5.	17.01	Cane or beet sugar and chemically pure sucrose, in solid form
6.	2710.29	Kerosene
7.	36.05	Matches
8.	52.06 to 52.08	Cotton fabrics