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Home Notifications 1988 Central Excise Central Excise - 1988 Central Excise - Tariff Miscellaneous Exemptions This

Effective rates of duty for specified goods falling under Chapter 73 - 175/88 - Central Excise - Tariff

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Effective rates of duty for specified goods falling under Chapter 73

Notification No. 175/88-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, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 95/88-Central Excises, dated the 1st March, 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) 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, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof.

THE TABLE

S. No.

Heading No./sub-heading No.

Description of goods

Rate

Conditions

(1)

(2)

(3)

(4)

(5)

1.

7305.90 and 7306.90

Tubes and pipes of steel

Rs. 500 per tonne

If made from hot-rolled products produced in India.

 

 

 

Rs. 715 per tonne

If made from cold-rolled products produced in India.

 

 

 

Rs. 1100 per tonne plus the duty for the time being leviable on pig iron and steel ingots, as the case may be

- - -  

2.

7308.30

Doors, windows and their frames, and thresholds for doors

5%

 

3.

7312.10

Wire ropes

Nil

If used within the factory of production in the further manufacture of wire ropes of iron or steel of the said Schedule and on which the whole of the duty of excise under the said Schedule is leviable.

4.

73.17

Animal-shoe-nails

Nil

- - -

5.

73.19

Sewing needles.

Nil

- - -

6.

73.23

Stainless steel utensils

Nil

- - -

7.

73.26

Metalware

Nil

If, -

 

 

 

 

(i) used in the manufacture of enamelware; and

(ii) where such use is elsewhere than in the factory of production of metalware, the procedure set out in Chapter X of the said Rules is followed.

8.

73.26

Bottom stools, stirring or poking rods, splash plates and troughs.

Nil

If used in the factory of production in the manufacture of steel ingots and melted either during or after such use in the said factory.

 
 

 

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