Amendments to Notification No. 175/86-C.E. - 096/89 - Central Excise - Tariff

Amendments to Notification No. 175/86-C.E.

Notification No. 96/89-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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 175/86-Central Excises, dated the 1st March, 1986, namely :-

In the said notification,--

(i) after the words and figures "sub-rule (1) of rule 8 of the said rules", wherever they occur in clauses (a) and (b) of the opening paragraph and Explanation-II, the words and figures "or sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944)" shall be inserted;

(ii) in the opening paragraph, in the proviso to sub clause (ii) of clause (a), for the words "any one heading No. of the said Schedule", the words "any one Chapter of the said Schedule" shall be substituted;

(iii) in the proviso to paragraph 4, for clause (b), the following clause shall be substituted, namely :-

"(b) in a case where a manufacturer who is manufacturing specified goods in a factory, other than a factory which is registered under the Industries (Development and Regulations) Act, 1951 (65 of 1951) with the Directorate General of Technical Development in the Ministry of Industry, and has been availing of the exemption under this notification during the preceding financial year or the exemption in terms of S. No. 39 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 53/88-Central Excises, dated the 1st March, 1988.";

(iv) in paragraph 7, after the existing proviso, the following proviso shall be inserted, namely, -

"Provided further that nothing contained in this paragraph shall be applicable to the Specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of the Khadi and Village Industries Commission or of the State Khadi and Village Industries Board";

(v) for the Annexure, the following Annexure shall be substituted, namely :-

"ANNEXURE

1. All goods falling under heading No. 56.02, 73.08, 73.09, 73.10, 73.11, 73.12, 73.13, 73.14, 73.15, 73.16, 73.17, 73.18, 73.19, 73.20, 73.21, 73.22, 73.23, 73.24, 73.26, 74.12, 74.13, 74.14, 74.15, 74.16, 74.17, 74.18 or 74.19 of the said Schedule.

2. All goods falling under sub-heading No. 0901.20, 0901.90, 0902.11, 0902.12, 0903.10, 5102.90, 5105.00, 5108.00, 5301.10, 5303.10, 5304.00, 5308.00, 5601.00, 5603.00, 5604.00, 5605.90, 5607.90, 5608.00, 5903.11, 5903.21, 5903.91, 5907.00, 5909.00, 6202.00, 6301.00, 7216.50 or 7302.90 of the said Schedule.

3. Rubber solution or vulcanizing solution; powered cycles and powered cycle rickshaws; side cars of motor cycles (including scooters); evaporative type of coolers and pans of such coolers and flat rolled products of iron or steel clad.

4. All other goods specified in the said Schedule, other than the following, namely : -

(i) all goods falling under Chapter 9, 24, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 72, 73 or 74;

(ii) all goods falling under heading No. 21.06, 25.04, 33.04, 33.05, 36.05, 37.01, 37.02, 37.05, 37.06, 40.05, 40.11, 40.13, 84.71, 85.21, 85.28, 87.01, 87.02, 87.03, 87.04, 87.05, 87.06, 87.11, 91.01, 91.02 or 96.13;

(iii) all goods falling under sub-heading No. 2101.10, 2101.20, 3307.10, 3307.20, 3307.30, 3307.90, 3703.10, 4005.00, 4006.10, 4008.21 or 9605.10;

(iv) sandalwood oil; strips of plastics intended for weaving of fabrics or sacks; polyurethane foam and articles of polyurethane foam; rods (including wire rods) of aluminium; and refrigerating and air-conditioning appliances and machinery and parts and accessories thereof falling under Chapter 84, 85 or 90.".

2. This notification shall come into force on the 1st day of April, 1989.