Kits for testing narcotic drugs and psychotropic substances [Heading No. 90.27] - 005/89 - Central Excise - Tariff

Kits for testing narcotic drugs and psychotropic substances [Heading No. 90.27]

Notification No. 5/89-C.E.

Dated 3-2-1989

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 exempts kits for testing narcotic drugs and psychotropic substances, falling under heading No. 90.27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and the chemical re-agents, falling under heading No. 38.22 of the said Schedule and used in the manufacture of such kits, manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that the said chemical re-agents are used by M/s. Hindustan Antibiotics Limited, Pimpri, in the manufacture of the said kits.

Explanation. - For the purposes of this notification, -

(i) "narcotic drugs" and "psychotropic substances" shall have the same meaning as defined in clause (xiv) and clause (xxiii), respectively, of section 3 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) ;

(ii) "kits for testing narcotic drugs and psychotropic substances" means kits consisting of chemical re-agents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including testing tubes, droppers, testing plates and similar other accessories supplied with such kits.