Effective rates of excise duty on certain specified goods of Chapter 82 - 107/88 - Central Excise - Tariff

Effective rates of excise duty on certain specified goods of Chapter 82

Notification No. 107/88-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 specified in the corresponding entry in column (3) thereof.

THE TABLE

S. No.	Description of goods	Rate of duty
(1)	(2)	(3)
01	Razors and razor blades (including razor blade blanks in strips).	15%
02	Other articles of cutlery (for example, hair clippers, butchers or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files).	15%
03	Spoons, forks, ladels, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.	15%