Exemption from whole of excise duty on automatic smoothing iron, water boilers, etc. - 124/88 - Central Excise - Tariff

Exemption from whole of excise duty on automatic smoothing iron, water boilers, etc.

Notification No. 124/88-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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 160/86-Central Excises, dated the 1st March, 1986, namely :-

In the Table annexed to the said notification, for S. No. 5 and entries relating thereto, the following S. No. and entries shall be substituted, namely :-

(1)	(2)	(3)			(4)
5	84.50 85.09 85.10 or 85.16	(a)	Domestic electrical appliances, the following, namely :-		Twenty per cent ad valorem.
			(i)	Vacuum cleaners;
			(ii)	Floor polishers;
			(iii)	Grinders and mixers;
			(iv)	Juice extractors;
			(v)	Cream whippers and egg beaters;
			(vi)	Clothes washing machines;
			(vii)	Geysers and water heaters, all types, but excluding immersion heaters;
			(viii)	Shavers;
			(ix)	Hair dryers, hair curlers, permanent waving apparatus and curling long heaters;
			(x)	Steamers, coffee makers (including percolators of the domestic type) cookers, egg boilers;
			(xi)	Hot plates, cooking ranges, grillers, boiling plates, plate warmers, food warming trays, food warming trollies hot food cabinets;
			(xii)	Coffee roasting appliances;
			(xiii)	Room heaters fitted with air circulation device;
			(xiv)	Ice cream churners;
			(xv)	Domestic ovens of all types;
			(xvi)	Rectangular Beverage Jug (hot)
		(b)	Other domestic electrical appliances.		Nil
		(c)	Goods other than domestic electrical appliances.		Twenty per cent ad valorem.
		(d)	Parts		Twenty per cent ad valorem.