SSI Exemption - Amendment to Notification No. 175/86-C.E. - 047/88 - Central Excise - Tariff

SSI Exemption - Amendment to Notification No. 175/86-C.E.

Notification No. 47/88-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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 175/86-Central Excises, dated the 1st March, 1986, namely :-

In the said notification, -

(i) in Explanation V, after the words "State Government", the words "or by a State Industries Corporation, or by a State Small Industries Corporation," shall be inserted; and

(ii)  in the Annexure, -

(A) in Item 1, the figures and word "72.14, 73.05, 73.06, 73.08, 74.05, 74.11, 74.12 and 74.13", shall be omitted;

(B) in item 2, the figures "7210.20, 7212.60", shall be omitted;

(C) in item 3, the following shall be added at the end, namely :-

"slotted angles and slotted channels of iron or steel, and flat rolled products of iron or steel, clad."

(D) in item 4, -

(a) in sub-item (i), for the figures and word "72, 73 and 74", the word and figures "and 72" shall be substituted;

(b) in sub-item (ii), for the figures "40.13, 87.01", the figures "40.13, 85.21, 85.28, 87.01" shall be substituted; and

(c) in sub-item (iv), for the words, "broadcast television receiver sets, refrigerating and air-conditioning appliances and machinery and parts and accessories thereof", the following shall be substituted, namely :-

"sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; railway track construction material, namely, rails, sleepers (cross-ties) and sleeper bars; tubes and pipes and blanks therefore of iron or steel, rolled, forged, spun, cast, drawn, annealed, welded, or extruded; rain water pipes and their fittings made from sheets, plates, universal plates of iron or steel (for example, couplings, elbows, sleeves); cast articles of iron or steel not specifically described in Chapter 72 or 73; articles of iron or steel obtained by breaking-up of ships, boats and other floating structures; unwrought copper in any form (refined or not, including blister copper, copper matte and cement copper), including ingots, notched bars, wire bars, blocks, slabs, billets, shots, pellets, cathodes and cakes; copper waste and scrap; bars, rods (including wire-rods) and profiles (including shells and blanks for pipes and tubes) of copper and copper alloys; plates, sheets (including circles) and strips of copper and copper alloys; copper foil; copper powders and flakes; pipes and tubes of copper and copper alloys; cast articles of copper, not specifically described in Chapter 74; refrigerating and air-conditioning appliances and machinery and parts and accessories thereof falling under Chapter 84, 85 or 90."