Exemption to specified goods falling under Chapters 73, 84, 85, 86 and 87 - 223/88 - Central Excise - Tariff

Exemption to specified goods falling under Chapters 73, 84, 85, 86 and 87

Notification No. 223/88-C.E.

Dated 23-6-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government 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) as are 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.

THE TABLE

S. No.	Heading No./ sub-heading No.	Description of goods	Rate
(1)	(2)	(3)	(4)
01.	7325.10	Castings and cast articles of iron	Rs. 80 per tonne
02.	7325.20 7325.30 and 7325.90	Castings and cast articles of steel	Rs. 365 per tonne
03.	Any heading or sub-heading of Chapters 84, 85, 86 or 87.	Castings and cast articles of iron or steel.	Rs. 500 per tonne
04.	Any heading or sub-heading of Chapters 84, 85, 86 or 87.	Forgings and forged articles of steel.	Rs. 750 per tonne

Provided that the said goods have not been subjected to any machining, or surface treatments, other than -(a) annealing, tempering, case-hardening, nitriding and similar heat treatments to improve the properties of the metal;

(b) descaling, pickling, scraping and other processes to remove the oxide scale and crust formed during the heating of the metal,

(c) rough coating intended solely to protect products from rust or other oxidation, to prevent slipping during transport and to facilitate handling for example, paints containing an active anti-rust pigment such as red lead, zinc powder, zinc oxide, zinc chromate, iron oxide (iron minium, jewellers rouge), and non-pigmented coatings with a basis of oil, grease, wax, paraffin wax, graphite, tar or bitumen;

(d) removal of small portions of the metal for testing purposes; and(e) removal of surface defects, or of excess material by grinding, chipping, filing or proof machining, provided that in both the cases there is no change in the form of the product.