Effective rates of excise duty on certain specified goods of Chapter 83 - 110/88 - Central Excise - Tariff

Effective rates of excise duty on certain specified goods of Chapter 83

Notification No. 110/88-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 heading No. 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 wnich 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) thereof.

THE TABLE

S. No.	Heading No.	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
01	83.02	All goods (other than base metal mountings, fittings and other similar articles suitable for steel furniture; base metal hat-racks, hat-pegs, brackets and similar fixtures).	20%
02	83.03	Safes, strong boxes, cash boxes, deed boxes and the like (but not including strong room linings and strong doors), of base metal, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power.	Nil
03	83.03	Parts for goods covered by sub-heading No. 83.03	20%
04	83.04	Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office stamp stands and similar office or dest equipment, made partly or wholly of steel, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power.	Nil