Exemption to certain specified goods of Chapters 82 and 84 - 111/88 - Central Excise - Tariff

Exemption to certain specified goods of Chapters 82 and 84

Notification No. 111/88-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 exempts goods of the description specified in column (3) of the Table hereto annexed and falling under Chapter or 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 the whole of the duty of excise leviable thereon which is specified in the said Schedule.

THE TABLE

S. No.	Chapter or Heading No.	Description of goods
(1)	(2)	(3)
01	82	Hand Tools, the following :
		Spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools, secateurs of any kind; scythes, sickles, hey knives, hedge shears, timber wedges and other tools of a kind used in agriculture or horticulture.
02	82	Beaters conforming to the Indian Standard Specification IS : 273-1983.
03	82	Smoothing irons for ironing clothes (non-electric).
04	82	Knives and cutting blades, for agricultural or horticultural machines.
05	82	Pencil sharpners, of value not exceeding rupees ten per piece.
06	82	Blades for pencil sharpeners, of value not exceeding rupees five per piece.
07	84.24	Fire extinguishers.
08	84.24	Mechanical appliances of a kind used in agriculture or horticulture.
09	84.32	Agricultural or horticultural machinery for soil preparation or cultivation; lawn or sports-ground rollers.
10	84.33	Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce.
11	84.36	Other agricultural horticultural, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.
12	84.37	Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables.