Exemption to specified parts of steel furniture of Chapter 83 - 109/88 - Central Excise - Tariff

Exemption to specified parts of steel furniture of Chapter 83 Notification No. 109/88-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 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 whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the conditions, laid down in the corresponding entry in column (4) thereof. THE TABLE S. No. Heading No. Description of goods Conditions (1) (2) (3) (4) 01 83.02 Base metal mountings, fittings and similar articles suitable for steel furniture. The exemption contained herein shall not apply in respect of those parts which have been given a special shape or design so as to make them clearly identifiable as essential components of steel furniture and from which, in conjunction with other parts, an article of steel furniture can be assembled with or without bolts and nuts. 02 83.04 Parts (other than slotted angles and slotted channels made of steel) of filing cabinets, card index cabinets, paper trays, paper rests, pen trays, office stamp stands and similar office or desk equipment, made partly or wholly of steel, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. The exemption contained herein shall not apply in respect of those parts which have been given a special shape or design so as to make them clearly identifiable as essential components of steel furniture and from which, in conjunction with other parts, an article of steel furniture can be assembled with or without bolts and nuts.