Exemption to certain specified goods from levy of S.E.D. - 188/88 - Central Excise - Tariff

Exemption to certain specified goods from levy of S.E.D.

Notification No. 188/88-C.E.

Dated 13-5-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (4) of section 82 of the Finance Act, 1988 (26 of 1988), 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), 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-section (1) of the said section.

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