Effective rate of duty on specified hand tools of Chapter 82 - 108/88 - Central Excise - Tariff

Effective rate of duty on specified hand tools of Chapter 82

Notification No. 108/88-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 (2) of the Table hereto annexed and falling within Chapter 82 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate of ten per cent ad valorem.

THE TABLE

(1)	(2)
01.	Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades).
02.	Files, rasps, pliers (including cuttingpliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools.
03.	Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.
04.	Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks.
05.	Tools of two or more of the S. Nos. 01 to 04 above, put up in sets.