Amendments to Notification Nos. 115/75-C.E., 75/84-C.E., 218/84-C.E., 179/85-C.E., 113/86-C.E., 114/86-C.E., 119/86-C.E., 287/86-C.E.
Notification No. 127/88-C.E.
Dated 1-3-1988
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) or the (Department of Revenue and Insurance), as the case may be, specified in column (2) of the Table hereto annexed, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.
THE TABLE
Sl. No. |
Notification No. and date |
Amendment |
(1) |
(2) |
(3) |
1. |
115/75-Central Excises, dated the 30th April, 1975. |
In the said notification, - |
(i) |
in the opening portion, for the words "goods falling under the Schedule", the words, brackets and figures "goods (other than fixed vegetable oils of heading No. 15.03 and vegetable fats and oils of heading No. 15.04) falling under the Schedule" shall be substituted. |
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(ii) |
in the Schedule, in item (4), the brackets, words and figures "(other than fixed vegetable oils of heading No. 15.03 and vegetable fats and oils of heading No. 15.04)", shall be omitted. |
2. |
75/84-Central Excises, dated the 1st March, 1984. |
In the said notification, - |
(a) |
in the proviso, in clause (i), for the words "such goods are used", the words "such goods are cleared" shall be substituted; |
(b) |
in the Table, - |
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(i) |
against S. Nos. 1, 2, 3, 5, 6, 9, 23, 24, 26, 27, 29, 30, 32, 41 and 42 in column (3), for the entries, the following entries shall, respectively, be substituted, namely :- |
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"Rs. |
2255 per KL at 15°C"; |
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"Rs. |
5 per KL at 15°C"; |
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"Rs. |
30 per KL at 15°C"; |
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"Rs. |
5 per KL at 15°C"; |
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"Rs. |
30 per KL at 15°C"; |
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"Rs. |
1000 per KL at 15°C"; |
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"Rs. |
10 per KL at 15°C"; |
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"Rs. |
25 per KL at 15°C"; |
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"Rs. |
65 per KL at 15°C"; |
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"Rs. |
65 per KL at 15°C"; |
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"Rs. |
335 per KL at 15°C"; |
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"Rs. |
260 per tonne"; |
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"Rs. |
15 per tonne"; |
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"Rs. |
1660 per tonne"; |
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"Rs. |
120 per tonne"; |
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(ii) |
S. Nos. 15, 33, 35, 36, 39, 40, 43 and 45 and the entries relating thereto, shall be omitted; |
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(iii) |
against S. No. 19, in column (2), for the entry, the entry "Aromex or lomex" shall be substituted; |
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(iv) |
after S. No. 48 and entries relating thereto, the following S. No. and entries shall be inserted, namely :- |
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(1) |
(2) |
(3) |
(4) |
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"49. |
Lean gas obtained from natural gas |
Nil |
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50. |
Mineral oils commonly known as spindle HVI oil. |
Rs. 1210 per tonne |
Intended for use in the manufacture of petroleum sulpho-nates, agricultural spray oils, pharmaceutical oils, plasti-cizer oil, white oils or liquid paraffins. |
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51. |
Aromex or lomex |
Rs. 450 per KL at 15°C |
— |
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52. |
Kerosene |
Rs. 335 per KL at 15°C |
— |
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53. |
Aviation turbine fuel |
Rs. 340 per KL of 15°C |
— |
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54. |
Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule. |
Nil |
Intended for use as fuel for the generation of electrical energy by electricity undertakings owned or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a person licensed under part-II of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a person who has obtained sanction under Section 28 of the said Electricity Act, to engage in the business of supplying electrical energy, except those who produce electrical energy not for sale but produce it for their own consumption or for supply to their own undertakings. |
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55. |
Residues of petro-leum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule. |
Nil |
Intended for use in a steel plant. |
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56. |
Residues of petroleum oils or of oils obtained from bituminous minerals, inclu-ding heavy petroleum stock low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Sche-dule. |
Nil |
Intended for use as feed stock in the manufacture of fertilisers. |
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57. |
Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule. |
Rs. 70 per tonne |
Intended for use otherwise than as feed stock in the manufacture of fertilisers. |
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58. |
Special boiling point spirits falling under sub-heading No. 2710.12 of the said Schedule. |
Nil |
Intended for use in the manufacture of concentrates of flowers, roots or seeds by solvent extraction method. |
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59. |
Oil produced in the State of Assam or the State of Bihar, and which satisfies the following specifications, - |
Rs. 145 per KL at 15° C |
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(a) has a flame height of less than 10 millimetres, |
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(b) has its flashing point at or above 150°F, |
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(c) has a pour point as determi-ned by the method I.P. 15/60 prescribed by the Institute of Petro-leum, London at or above 50°F, has a viscosity of over 35 seconds by Redwood. Visco-meter at 100°F and contains more than 0.75 per cent by weight of any bituminous subs-tance or has a viscosity of over 50 seconds by Redwood I Visco-meter at 100°F and contains more than 2% by weight of any bituminous subs-tance." |
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03. |
218/84- Central Excises, dated the 29th November, 1984. |
In the notification, in the opening paragraph, for the words and figures "raw naphtha falling under heading No. 27.10", the words and figures "petroleum products falling under Chapter 27 and benzene and toluene falling under Chapter 29" shall be substituted. |
04. |
179/85-Central Excises, dated the 1st August, 1985. |
in the said notification, the figures "2601.00", shall be omitted. |
05. |
113/86-Central Excises, dated the 1st March, 1986. |
In the said notification, in the Table, against S. No. 2, in column (3), for the entry, the entry "5% ad valorem" shall be substituted. |
06. |
114/86-Central Excises, dated the 1st March, 1986. |
In the said notification, in the Table, for S. No. 6 and entries relating thereto, the following S. No. and entries shall be substituted, namely :- |
(1) |
(2) |
(3) |
"6. |
Safflower oil |
Nil |
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7. |
Other fixed vegetable oils |
Rs. 1500 per tonne". |
7. |
119/86-Central Excises, dated the 1st March, 1986. |
In the said notification, in the Table, S. No. 2 and the entries relating thereto, shall be omitted. |
8. |
287/86-Central Excises, dated the 5th May, 1986. |
In the said notification, for the figures and words "12% ad valorem", figures and words "15% ad valorem" shall be substituted. |
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